I am advised by the Revenue Commissioners that Section 134(3) of the Finance Act 1992 (as amended) and the 1994 Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. 353 of 1994) (as amended) provide for permanent relief from the payment of specified maximum amounts of VAT and Vehicle Registration Tax (VRT) for persons registered under the scheme.
The scheme is open to persons with a disability who meet specified medical criteria and who have obtained a Primary Medical Certificate. The medical criteria encompass persons who are without the use of one or both legs. A Primary Medical Certificate is issued by the Senior Area Medical Officer (local HSE Office) following a medical assessment.
A person can apply for relief either as a driver with a disability or a passenger with a disability. Alternatively, there is provision for a family member of a passenger with a disability to apply. The family member must reside with, and be responsible for, the transport of the person with a disability. However, Revenue may, in exceptional circumstances, waive the residency requirement. This requirement will normally be waived where the applicant acts as a carer for the family member with the disability and has responsibility for the transportation of that person. The relief is confined to one family member of the person with a disability.
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
In the case referred to by the Deputy, once the Primary Medical Certificate has been obtained by the person with the disability, his family member should contact Revenue's Central Repayments Office at 1890 60 60 61 and they will provide further information and assistance to enable that person pursue an application under the scheme.