Dáil Éireann Debate, Wednesday - 27 May 2015
57. Deputy Colm Keaveney asked the Minister for Finance his views on altering the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994, in order to permit vehicles to be purchased from parties other than authorised dealers; and if he will make a statement on the matter. [20929/15]
View answerThe legislation governing the Drivers & 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).
Regulations 8, 10 and 12 of S.I 353 of 1994 require that a beneficiary of the Scheme must purchase a vehicle from an 'authorised person'. An 'authorised person' refers to a person authorised under Section 136 of the Finance Act 1992 such as, for example, a car dealership. At present, a vehicle which is purchased privately in the State rather than from an authorised person does not qualify for any relief under the scheme.
The 'authorised person' requirement was included in the 1994 Regulations to ensure that refunds on vehicle purchases would be confined to invoiced sales by a VAT-registered car dealer.
I can inform the Deputy that I have recently instructed my officials to conduct a limited examination of the Scheme with a view to improving its functionality. This examination includes the 'authorised person' requirement. I expect to be in a position very soon to inform the Deputy of the outcome of this examination and my decision in the matter.
