Thursday, 22 February 2018

Questions (67)

Brendan Smith

Question:

67. Deputy Brendan Smith asked the Minister for Finance his plans to improve tax relief measures for the purchase of vehicles for use by persons with a disability; when such measures will be implemented; and if he will make a statement on the matter. [9203/18]

View answer

Written answers (Question to Finance)

As you may be aware, the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT 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.

The tax reliefs under the scheme are very significant, with a maximum tax relief in respect of persons purchasing an extensively adapted vehicle set at €22,000. A summary table of these tax reliefs can be accessed at page 21 of the document at the following link

https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/documents/vrt/vrt7.pdf.

The Scheme represents a significant tax expenditure, costing €65m in each of 2016 and 2017. This figure does not include the revenue foregone in respect of the relief from Motor Tax. I have no plans to increase the tax reliefs under the scheme.