Dáil Éireann Debate, Thursday - 22 June 2017
224. Deputy Michael Healy-Rae asked the Minister for Housing, Planning, Community and Local Government if he will address a matter (details supplied) regarding motor tax for persons with disabilities; and if he will make a statement on the matter. [29294/17]
View answerExemptions in motor tax are provided for in section 1 of the Finance (Excise Duties) (Vehicles) Act 1952 and in regulations made under section 92 of the Finance Act 1989.
Section 1(4)(f) of the 1952 Act (as inserted by section 75(2)(b) of the Finance Act 1991) provides for an exemption for vehicles adapted and used for invalids where the vehicle is less than 400 kilograms in unladen weight, which is the basis of taxation for goods vehicles.
The main scheme for drivers or passengers with disabilities is under section 92 of the 1989 Act. This provides, by way of regulations, for the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme which provides relief from VAT and VRT (up to a limit) on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, payment of a fuel grant, and an exemption from motor tax for those eligible for relief under the Scheme. The terms of the Scheme are a matter for the Minister for Finance, following consultation with the Minister for Health and the Minister for Housing, Planning, Community and Local Government. In that regard, I refer you to the response of the Minister for Finance to Question No. 115 of 8 November 2016. I understand that the position remains the same and there are no plans to amend the Scheme at this time.
I have no current plans to change motor tax rates or to introduce new exemptions from motor tax for drivers or passengers with disabilities who do not fall within the scope of the existing scheme.
