I am advised 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. This scheme is administered by the Revenue Commissioners, who have sole responsibility for the determination of claims for this relief.
The Revenue Commissioners have advised that all applications received are normally processed within a two-week period provided that all the necessary information and documentation is included. Recently a few cases were delayed whilst clarification of a certain legislative issue was being sought. This matter has been resolved and the Revenue Commissioners have advised that they have no applications to hand that have been received more than three months ago.