Dáil Éireann Debate, Thursday - 14 May 2015
64. Deputy Michael McGrath asked the Minister for Finance if, in order to qualify for the disabled drivers and disabled passengers scheme, it is a requirement that the pre-tax cost of adapting the vehicle must amount to at least 10% of its pre-tax cost; and if he will make a statement on the matter. [18990/15]
View answerAs the Deputy is aware, the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, assistance with fuel costs, and an exemption from Motor Tax.
Prior to the enactment of the Finance Act 2014 it was a requirement of the Scheme that, in order for a passenger to qualify for the Scheme, the qualifying vehicle had to be specially constructed or adapted to take account of the passenger's disablement, and that the cost of such adapted consist of not less than 10% of the value of the car excluding VAT and VRT.
Section 61 of the Finance Act 2014 amended Section 92 of the Finance Act 1989 to remove the 10% requirement. Accordingly, though a vehicle must still be specially constructed or adapted to qualify for the Scheme there is now no requirement that the adaptation must account for a certain percentage of the cost of the vehicle.
