Dáil Éireann Debate, Wednesday - 20 September 2023
179. Deputy Kathleen Funchion asked the Minister for Finance if consideration will be given to waving VRT liability for adult disability services that specially adapt vehicles (not wheelchair adaption) for users with mobility issues; and if he will make a statement on the matter. [40638/23]
View answer180. Deputy Kathleen Funchion asked the Minister for Finance if consideration will be given to waving the VRT liability for an adult disability service (details supplied) that has had two vehicles specially adapted (not wheelchair adaption) for users with mobility issues, to include handrails, removal of seats for comfort of service users; and if he will make a statement on the matter. [40639/23]
View answerI propose to take Questions Nos. 179 and 180 together.
The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme (DDS) is legislated for under Statutory Instrument No. 353 of 1994(SI.353/1994) and provides relief from Vehicle Registration Tax and VAT on the use of an adapted vehicle, as well as an exemption from motor tax and an annual fuel grant.
I am advised by Revenue that Regulation 12[1A] of SI.353/1994 outlines certain criteria for a qualifying organisation’s vehicle(s) to be registered on the scheme. Specifically, the vehicle(s) must have either; a modified rear or side entry incorporating an integrated ramp or lift and a modified floor to facilitate direct wheelchair access, and wheelchair restraints or a wheelchair docking system or; a modified rear or side entry incorporating a lowered and modified floor to facilitate direct wheelchair access, and wheelchair restraints or a wheelchair docking system.
Given the information provided it would appear that the vehicles concerned are not specifically adapted in line with the regulations and therefore do not qualify for relief from VRT and VAT under this scheme. Notwithstanding, Revenue will make contact with the organisation concerned to clarify the matter in the coming days.
Further information in respect of this scheme is available on Revenue’s website: www.revenue.ie/en/vrt/reliefs-and-exemptions/scheme-for-persons-with-disabilities.aspx .
In respect to a general waiver of VRT liability for adult disability services that specially adapt vehicles, the Deputy should be aware of the final report of the NDIS Transport Working Group's review of mobility and transport supports including the Disabled Drivers and Disabled Passengers Scheme (DDS). The report endorsed proposals for a modern, fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS, as it is no longer fit-for-purpose on any and all aspects.
Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple Government departments and agencies. Officials from relevant Departments and agencies are meeting to discuss the issues arising from the NDIS report and to map a way forward. My officials are proactively engaging with this work as an important step in considering ways to replace the DDS.
The Government is committed to providing services for people with disabilities which will empower them to live their lives, provide greater independence in accessing the services they choose and enhance their ability to tailor the supports required to meet their needs and plan their lives.`
