Billy Timmins
Question:85. Deputy Billy Timmins asked the Minister for Finance his views on correspondence (details supplied) regarding fund-raising; and if he will make a statement on the matter. [16003/14]
View answerTuesday, 8 April 2014
Questions (85)
Written answers
I am advised by the Revenue Commissioners that the relevant legislation governing the Drivers & Passengers with Disabilities Scheme is contained in 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).
The Scheme provides for relief from VAT and VRT (subject to limits) on the purchase and adaptation of a vehicle by an organisation for use in the transport of people with severe and permanent disabilities. The vehicle must be adapted and registered in the name of the organisation, must be purchased from an 'authorised person' (for example a motor dealership) and cannot be acquired under any form of lease arrangement.
In order to qualify for relief under the Scheme, an organisation must be a philanthropic organisation which is not funded primarily by the State, by any board established by statute or by any public or local authority. Furthermore, the organisation must be chiefly engaged in a voluntary capacity, on a non-commercial basis, in the care and transport of severely and permanently disabled persons. A "disabled person" is defined in the legislation as a person who is severely and permanently disabled, fulfilling one or more of the "medical criteria" set out in Regulation 3 of the Regulations, which include:
- Persons who are wholly or almost wholly without the use of one or both legs;
- Persons who are without both hands or both arms;
- Persons who are wholly or almost wholly without the use of both hands and arms while also being wholly/almost wholly without the use of one leg.
Full details of the scheme, including the legislative criteria which must be met, are set out in Information Leaflet VRT 7 which is available on the Revenue website www.revenue.ie The organisation (details supplied) has not made an application under the scheme to the Revenue Commissioners. The organisation may contact the Central Repayments Office, MTEK11 Building, Armagh Road, Monaghan, for further information or assistance (telephone 047-62100).