Dáil Éireann Debate, Tuesday - 12 November 2013
65. Deputy Joan Collins asked the Minister for Finance the position regarding fuel tax and excise duty allowances for persons with a disability in respect of a person (details supplied) in Dublin 12; and if he will make a statement on the matter. [47666/13]
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 relief from the payment of Excise Duty on specified quantities of fuel used for transporting persons registered under the scheme.
The person (details supplied) submitted an application for refund of excise duty on fuel on 29 July 2013. This application form was returned on the same date informing the person that all refunds of excise duty on fuel are made on a yearly basis and to re-apply in February 2014. The information leaflet published by Revenue on the scheme (VRT 7) makes it clear that the relief from excise duty on fuel can only be claimed on an annual basis (section 7.3.3). Revenue has no control over information published on other websites and the reference quoted does not reflect Revenue policy.
Revenue’s Central Repayments Office handles a very high volume of claims under all the provisions of the scheme. For operational and efficiency reasons, fuel claims can only be processed on an annual basis. Claims for shorter periods would risk giving rise to delays as the volumes to be processed would be tripled and the amounts involved would be relatively small in the majority of cases. Furthermore, accepting refund claims for an annual period is the normal practice which applies to other tax refunds such as medical expenses.
As a concession to facilitate the person (details supplied), all his shorter-term claims for the current year will be processed. However, from 2014 onwards, yearly claims only can be accepted as explained above.
