Dáil Éireann Debate, Tuesday - 27 May 2014
175. Deputy Seán Kyne asked the Minister for Finance if consideration will be given to increasing the maximum rebate allowance, currently at €9,500, to assist persons with mobility issues, such as wheelchair users, with the purchase of vehicles, particularly as the rebate has not been increased for a significant number of years; and if he will make a statement on the matter. [23351/14]
View answerThe Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and Vehicle Registration Tax (up to a maximum of €9,525 for a driver with a disability, and a maximum of €15,875 for a passenger with a disability) 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. In addition, relief is provided in respect of excise duty on fuel up to a limit of 2,728 litres per twelve month period. Finally, an exemption from Motor Tax is provided for vehicles purchases under the Scheme.
The VAT, VRT and fuel excise relief of the Scheme costs approximately 44 million euros per year. As the Deputy will appreciate, in these difficult times and with the overarching requirement to restore the national finances, I am satisfied that I have been able to maintain the Scheme at its current levels. While all tax reliefs are considered annually in the context of the Budget and Finance Bill process, I do not have any plans to increase the level of the relief.
