Dáil Éireann Debate, Thursday - 1 July 2021
205. Deputy Michael McNamara asked the Minister for Finance if a vehicle purchased by an organisation (details supplied) to transport persons to medical appointments and hospitals and so on will be included in the exemptions from VRT and VAT available to ambulances; and if he will make a statement on the matter. [35449/21]
View answerI am informed by Revenue that Statutory Instrument No. 353 of 1994, Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1992, 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, or by a registered charity engaged in the transport of persons who have Primary Medical Certificates (PMCs) whose purpose is to provide services to persons with disabilities. A person must have certain severe and permanent physical disabilities to obtain a PMC. The vehicle must be specially constructed or adapted to carry the PMC holder.
In addition, Statutory Instrument No. 635 of 2015, Disabled Drivers and Disabled Passengers Fuel Grant Regulations 2015, provides for a grant in respect of the fuel used in transporting a passenger with disabilities.
More details of the tax reliefs and the grant are available on the Revenue website.
Separately, the Deputy will be aware that – separate to the tax code – since 2018 there is a grant scheme under which charitable organisations can apply for a payment from an annual €5m grant fund, based on the level of VAT costs that they have incurred, and based on the proportion of their funding which comes from non-public sources. Claims can be submitted annually by charities that are registered with the Revenue Commissioners, hold a charitable tax exemption (CHY) under s207 Taxes Consolidation Act (TCA) 1997, and are registered with the Charities Regulatory Authority (CRA). Additionally, they must hold a Tax Clearance Certificate and be in possession of a set of audited accounts for a financial year which ends no earlier than in the calendar year to which the claim relates.
