Dáil Éireann Debate, Tuesday - 16 January 2018
221. Deputy Michael McGrath asked the Minister for Finance the position in regard to persons acquiring a vehicle by means of a personal contract plan being entitled to avail of the disabled drivers and disabled passengers scheme provided the person and the vehicle meet the relevant criteria; and if he will make a statement on the matter. [1038/18]
View answerThe qualifying provisions for the Disabled Drivers and Passengers Scheme are contained in Statutory Instrument No. 353 of 1994 - Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. Regulations 8 (disabled drivers), 10 (disabled passengers) and 12 (organisations) provide that a vehicle must be “purchased” by the person or organization. The Regulations further clarify that "purchased" does not include any form of lease arrangement.
I understand that Revenue is currently reviewing cases where applications under the Scheme were refused on the grounds of PCP financing to establish if they qualify.
