Dáil Éireann Debate, Wednesday - 4 November 2015
57. Deputy Arthur Spring asked the Minister for Finance his plans to allow for discretion to be introduced regarding vehicle registration tax where a car purchased for a person with a disability must be resold within two years and the disabled person must upgrade to a more suitable and affordable second-hand vehicle to cater for the person's disability. [38510/15]
View answerRegulations 8(4), 8(5), 10(4), and 12(6) of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (S.I. 353 of 1994) provide that drivers, passengers and organisations respectively shall undertake to use the vehicle purchased under the Regulations for a period of two years from the date of purchase.
Regulation 15 of the Regulations provides that where a driver, passenger or organisation does dispose of the vehicle before the period of two years has elapsed, they shall refund a portion of the tax repaid or remitted under Regulations 8, 10, and 12 to the Revenue Commissioners. The amount of the refund is calculated by reference to a formula contained in Regulation 15.
Regulation 15(6) provides that the Revenue Commissioners may, in exceptional cases, reduce the amount of the refund required under Regulation 15.
I am satisfied that these provisions strike the balance between the appropriate level of discretion and the requirement to ensure the Scheme provides value for money.
