Dáil Éireann Debate, Wednesday - 13 January 2016
237. Deputy Paul Murphy asked the Minister for Finance if the tax reliefs available under the disabled drivers and disabled passengers scheme can still be availed of if the vehicle is used as a taxi, if restrictions apply, and if so, if he will outline them. [1362/16]
View answerI am informed by the Revenue Commissioners that the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. 353 of 1994), which provide for certain reliefs from VRT and VAT at the time of registration, do not prevent use of a qualifying vehicle as a taxi, provided that all other conditions of the Scheme are complied with.
