Thomas Byrne
Question:48. Deputy Thomas Byrne asked the Minister for Finance the reason motor vehicles are excluded from the Value Added Tax (Refund of Tax) (No. 15) Order 1981. [9067/18]
View answerThursday, 22 February 2018
Questions (48)
Written answers
The Value-Added Tax (Refund of Tax) (No. 15) Order, 1981 enables VAT paid on qualifying goods, such as aids and appliances constructed or adapted for use by a disabled person, to be refunded where the goods are purchased for the exclusive use of disabled persons suffering a specified degree of disablement. I am advised by The Revenue Commissioners that motor vehicles are excluded from the Order because the qualifying provisions for the Disabled Drivers and Passengers Scheme (contained in Statutory Instrument No. 353 of 1994 Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994) provide for a refund of VAT and residual vehicle registration tax for disabled drivers, passengers and organisations.