Tuesday, 24 November 2020

Questions (264)

Denis Naughten


264. Deputy Denis Naughten asked the Minister for Finance the reason a review was carried out in the case of a person (details supplied); and if he will make a statement on the matter. [37843/20]

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Written answers (Question to Finance)

The Disabled Drivers and Passengers scheme provides for the repayment or remission of VAT and Vehicle Registration Tax (VRT), up to a certain limit, on the purchase of an adapted vehicle for the transport of a person with specific severe and permanent physical disabilities. Qualification for the scheme also provides access to the Fuel Grant Scheme and for a waiver of motor tax.

In order to qualify for the scheme, the person with the disability must be in possession of a Primary Medical Certificate (PMC). The awarding of a PMC is the responsibility of the Health Service Executive (HSE) and Revenue is not involved in the process. However, any information available to Revenue potentially impacting on a person’s eligibility for a PMC may be passed on to the HSE for review. Revenue may also request the independent Disabled Drivers Medical Board of Appeal to review a person’s entitlement to a PMC in accordance with Regulation 7 of the Disabled Drivers and Passengers (Tax Concessions) Regulations 1994, SI No. 353 of 1994, where there are concerns regarding eligibility for the DPD scheme.

I am advised by Revenue that the person in question was issued with a PMC by the HSE on 29 June 2007. The most recent vehicle that was registered under the scheme by the person was on 14 February 2019. Revenue requested the Disabled Drivers Medical Board of Appeal to review the person’s entitlement to a PMC in October 2019 following an examination of his eligibility for the scheme. Following the completion of the review by the Board of Appeal the person was deemed ineligible for a PMC, and the certificate was withdrawn (by the Board of Appeal) with effect from 12 March 2020. Revenue understands that the person was informed of this decision by the Board of Appeal on 18 March 2020.

Consequently, the person’s vehicle was removed from the DPD scheme by Revenue and because the required minimum two-year period of usage was not reached, a portion of the tax relief became repayable. Revenue has confirmed to me that it wrote to the person on 15 May 2020 informing him of the position and requesting repayment.