Dáil Éireann Debate, Thursday - 27 June 2013
97. Deputy Tom Fleming asked the Minister for Finance if he will expedite a VAT refund payment on a specially adapted car in respect of a person (details supplied) in County Kerry; and if he will make a statement on the matter. [31323/13]
View answerI am informed by the Revenue Commissioners that Section 92 of the Finance Act 1989 and the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I.353 of 1994) provide for permanent relief from the payment of specified maximum amounts of VAT and VRT for persons registered under the scheme. The person (details supplied) submitted an invoice in respect of the purchase of an adapted imported vehicle on 26th April 2013 Vehicle Registration Tax was remitted in the amount of €718 on 16th January 2012 when the vehicle was registered. It has been established that this vehicle was sold by the garage under the ‘Margin Scheme’. This means that no VAT was paid when the vehicle was purchased and accordingly no VAT is refundable. The person (details supplied) has been advised accordingly.
