Dáil Éireann Debate, Tuesday - 11 June 2013
145. Deputy Michael McCarthy asked the Minister for Finance if there have been any changes made to the disabled drivers scheme which may affect the status of an individual applicant (details supplied) in County Cork; and if he will make a statement on the matter. [27097/13]
View answerI am informed by the Revenue Commissioners that Section 134(3) of the Finance Act 1992 (as amended) and Statutory Instrument No: 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (as amended) provide for permanent relief from the payment of specified maximum amounts of VAT and VRT for persons registered under the scheme. The legislation specifies that where a person satisfies the Revenue Commissioners that s/he is a Disabled Driver who complies with all the conditions of the Disabled Drivers Scheme, that person shall be entitled to relief in respect of a vehicle with an engine capacity of up to but not greater than 2,000 cc. A higher limit of 4,000 cc applies in the case of disabled passengers who cannot drive themselves and who purchase a vehicle for their use as a passenger.
The administration of the Scheme was reviewed during 2011 in line with a review of the overall practices in the Central Repayments Office. This review was held to ensure that the provisions of Section 134 (3) of the Finance Act 1992 (as amended) and SI 353/1994 are being adhered to correctly and to ensure that all applications are dealt with as provided for in the legislation. There were no actual changes to the legislation. Revenue met with representatives of the Irish Wheelchair Association and the Disabled Drivers Association of Ireland in November 2011 and briefed both organisations on the review. All literature on the scheme (particularly information leaflet VRT 7 which is available on the Revenue website www.revenue.ie) clearly specifies the engine capacity limits which must be met for vehicles to qualify under the Scheme.
