I am advised by Revenue that the person in question, is registered on the Drivers and Passengers with Disabilities Scheme as a passenger in his spouse's vehicle.
The vehicle's exempted status was recently removed in error due to a malfunction between the Department of Transport, Tourism and Sport and Revenue's IT systems. The malfunction arose when the person applied to have the exempted status switched to a new vehicle inside the two-year timeframe that the Drivers and Passengers with Disabilities Scheme requires. The current vehicle came onto the Scheme on 12 July 2017 and the new vehicle cannot be 'registered' until 12 July 2019.
Revenue is continuing to investigate why the error arose and has contacted the Department of Transport, Tourism and Sport requesting that the exempted status be immediately restored to the current vehicle. Revenue has also contacted the person to apologise for the error and to explain the remedial action taken.