Michael Healy-Rae
Question:257. Deputy Michael Healy-Rae asked the Minister for Finance his views on matters raised in correspondence (details supplied); and if he will make a statement on the matter. [42759/23]
View answerTuesday, 3 October 2023
Questions (257)
Written answers
As the Deputy will recall from my previous response, on 11 September 2023, the Value Added Tax (Refund of Tax) (Touring Coaches) Order of 2012 provides for a refund of VAT on the cost of acquiring “qualifying vehicles” used for the carriage of tourists under contracts for group transport.
This order places no restriction on the fuel source of a qualifying vehicle and therefore electric and alternatively powered vehicles that conform to the physical dimensions and designated usage requirements of the order are already eligible under the Refund Order.
The order defines qualifying vehicles by reference to their use and physical dimensions as follows:
(a) a single-deck touring coach having dimensions as designated by the manufacturer of not less than 2,700 millimetres in height, not less than 8,000 millimetres in length, not less than 775 millimetres in floor height and with an underfloor luggage capacity of not less than 3 cubic metres, or
(b) a double-deck touring coach having dimensions as designated by the manufacturer of not more than 4,300 millimetres in height and not less than 10,000 millimetres in length.
It is not possible to expand the scope of this refund order.