Dáil Éireann Debate, Wednesday - 10 June 2015
56. Deputy Finian McGrath asked the Minister for Finance if he will review the case of a person (details supplied) in Dublin 3 regarding a motor tax matter; and if he will make a statement on the matter. [22589/15]
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 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. In order to qualify for the various exemptions available under the Scheme, including the exemption from payment of annual Motor Tax, the applicant must have purchased a vehicle and have borne or paid the VAT and VRT due on the vehicle or its adaptation as provided for by Regulation 8(1) of S.I. 353 of 1994. Vehicles purchased by a company for use by an individual do not qualify.
I am advised by the Revenue Commissioners that the person (details supplied) submitted an incomplete application under the Scheme on 11 March 2015. Original purchase invoices in respect of the vehicle and its adaptions were requested. A further application was received on 21 April 2015, accompanied by an invoice which was not acceptable as the invoice was not made out to the individual concerned and the vehicle in question was shown as having been delivered to a company. If a valid invoice for the purposes of the scheme can be produced, i.e. proving that the person paid VAT/VRT on the vehicle and its adaptation, the application will be considered further.
