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Tax Reliefs

Dáil Éireann Debate, Tuesday - 30 June 2020

Tuesday, 30 June 2020

Questions (24)

Anne Rabbitte

Question:

24. Deputy Anne Rabbitte asked the Minister for Finance the grants and supports available for making adaptions to cars to help parents travel with children with disabilities; and if he will make a statement on the matter. [13067/20]

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Written answers

The Department of Health/HSE administer a Mobility Allowance and Motorised Transport Grant to assist persons with disabilities. Information in relation to these supports can be found in the following link, as well as a broader range of transport supports for persons with disabilities: https://www.gov.ie/en/press-release/eb4974-mobility-allowance-and-motorised-transport-grant/

In addition to these supports, the Disabled Drivers and Disabled Passengers Scheme provides for relief from Vehicle Registration Tax (VRT), Value Added Tax (VAT) and Motor Tax where a vehicle has been specially constructed or adapted for use by a passenger with disabilities and where the VRT and VAT has been paid by the passenger with disabilities or by a family member residing with and responsible for the transportation of that passenger with disabilities.  In addition, the related Fuel Grant Scheme provides for a grant in respect of the fuel used in transporting a passenger with disabilities.  More details of these reliefs and the grant in respect of fuel usage are available on the Revenue website at the following link: https://revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/reliefs-and-exemptions/scheme-for-persons-with-disabilities.aspx .

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