Dáil Éireann Debate, Wednesday - 24 March 2021
452. Deputy Róisín Shortall asked the Minister for Finance further to Parliamentary Question No. 389 of 3 November 2020, the position regarding the fuel grant element of the scheme for scheme recipients if a disabled driver purchases an electric car; and if he will make a statement on the matter. [14517/21]
View answerAs outlined in my answer to the Deputy’s Parliamentary Question No. 389 of 3 November 2020, the Drivers and Passengers with Disabilities Scheme provides for the remission or repayment of Vehicle Registration Tax (VRT) up to maximum limits. Section 135C(3)(b) of the Finance Act 1992 further provides that a Category A series production electric vehicle can avail of relief of up to €5,000 on the VRT due.
Under the Drivers and Passengers with Disabilities Scheme there is no differentiation between electric and other vehicles in terms of VRT/VAT relief. The amount of VRT due or paid on a vehicle is remitted or repaid up to the maximum relief applicable (€10,000 for VRT/VAT relief in most cases). As there is a separate VRT relief for electric vehicles provided for by Section 135C(3)(b) of the Finance Act 1992, the amount of VRT due or paid on an electric vehicle may be lower than the maximum relief permitted. In such a case the VRT relief will equate to the actual VRT due or paid. The VAT element of the refund is given regardless of whether it is an electric vehicle.
Members of the Scheme may claim payment of a fuel grant based on a per litre rate of €0.602 for petrol, €0.495 for diesel and €0.106 for liquefied petroleum gas (LPG). An annual maximum of 2,730 litres applies in respect of a driver or passenger, and 4,100 litres in respect of an organisation. The fuel grant covers petrol, diesel and LPG, it does not cover electricity used to recharge electric vehicles. However, it should be noted that electricity supplied for household use is not subject to Electricity Tax.
