Dáil Éireann Debate, Tuesday - 5 July 2016
118. Deputy Pat Deering asked the Minister for Finance why tax relief on vehicles purchased for use by persons with disabilities or their drivers is restricted to one vehicle per disabled person (details supplied); and if he will make a statement on the matter. [19094/16]
View answerAs the deputy is aware, an application for tax relief in relation to an adapted vehicle for a disabled driver or disabled passenger who holds a primary medical certificate can only be made in relation to one vehicle.
The Revenue Commissioners advise me that in a 2014 case where a couple had separated, Revenue re-stated the legislative provision that tax relief under the scheme is confined to one vehicle used for the benefit of the person with the disability and that Revenue cannot accept a claim for VRT/VAT relief on a second vehicle within the period of time required to retain the approved vehicle. The period of time required to retain the vehicle varies from 3 years to 6 years, depending on the extent of adaptions made. The Revenue Commissioners have expressed the view that in cases where family members share the transport of the person with a disability, it is a reasonable expectation that the family members will come to an agreement amongst themselves as to which of them will avail of the scheme. There have been no similar cases since 2014.
