Michael McGrath
Question:65. Deputy Michael McGrath asked the Minister for Finance if, in order to qualify for the disabled drivers and disabled passengers scheme, a certain condition (details supplied) must be met. [18991/15]
View answerThursday, 14 May 2015
Questions (65)
Written answers
The legislation governing the Drivers and Passengers with Disabilities Scheme is contained in Section 92 of the Finance Act 1989 (as amended), Section 134(3) of the Finance Act 1992 (as amended) and the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. 353 of 1994). Full details of the Scheme, including the legislative criteria which must be met, are set out in Information Leaflet VRT 7 which is available from the Revenue website www.revenue.ie.
I am advised by the Revenue Commissioners that Regulation 10(1)(a) of S.I. 353 of 1994 specifies that relief is restricted to a vehicle which has been specially constructed or adapted for use by the person with the disability. Accordingly, if the vehicle in which the person with the disability will be transported does not need to be specially constructed or adapted the vehicle does not qualify under the scheme.
Any further information or assistance in relation to the details of the scheme is available from Revenue's Central Repayments Office in Monaghan, who may be contacted on 1890 60 60 61.