Dáil Éireann Debate, Wednesday - 19 June 2013
77. Deputy Andrew Doyle asked the Minister for Finance if he will outline the non-disability schemes for remission of the vehicle registration tax available to organisations that provide transportation for cancer patients that do not fall into the category of disability that are available through the Revenue Commissioners; and if he will make a statement on the matter. [29451/13]
View answerThe Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of a car adapted for the transport of a person with specific severe and permanent physical disabilities, to those who meet certain disability criteria. The disability criteria for eligibility for the tax concessions under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. There is no other scheme which provides remission of VRT to organisations or persons who do not fulfill the disability criteria.
