I propose to take Questions Nos. 85 and 86 together.
An "authorised person" for the purposes of the Disabled Drivers and Disabled Passengers Scheme is defined in section 136 of the Finance Act, 1992 as a person authorised by the Revenue Commissioners to manufacture, distribute, deal in, deliver, store, repair or modify unregistered vehicles and to convert registered vehicles.
The tax concession provisions for disabled drivers, passengers and organisations are contained in The Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (Statutory Instrument No. 353 of 1994). In relation to tax concessions, these provisions cover situations where a claimant may be due a repayment of tax or may be entitled to a remission of tax.
In the case of repayment, the tax has already been paid either on a vehicle first registered in the State or on a vehicle previously registered in another State and imported into and registered in the State (and the tax paid at the time of registration). Where the vehicle is subsequently adapted the person is entitled to a repayment of the residual tax trapped in the vehicle provided that it was purchased from an authorised person (Regulations 8(1), 10(1) and 12(1)). Where a person has not purchased from an authorised person they cannot qualify for a repayment, irrespective of the documentation that they present.
In the case of remission, the tax due can be remitted at the time of registration (either for new vehicles being registered in the State or imported vehicles being registered) where the vehicle and the applicant fulfil certain criteria. In order to qualify for remission of the tax it is not necessary to have purchased from an authorised person.
I have asked my officials to examine the Regulations with a view to streamlining and modernising the scheme and addressing any anomalies. I expect this examination to be concluded very shortly.