asked the Minister for Finance the assistance that is available to physically handicapped people to help them purchase and maintain their own cars.
Ceisteanna—Questions. Oral Answers. - Handicapped People's Cars.
95.
Mr. Kenny
Motor vehicles which have been specially designed or adapted for manual control for the use of disabled persons qualify for exemption from road tax. Where a vehicle qualifies for this exemption the disabled person is entitled to a refund of the value-added tax paid in purchasing the vehicle. In addition, a repayment of customs or excise duty at the rate of 34.05p per gallon is made in respect of the first 350 gallons of petrol used in a year in any such vehicle. Furthermore, where a motor car specially designed or adapted for use by a disabled person is imported, a reduced rate of customs duty of 12½ per cent rather than a higher rate (which varies from 25.5 per cent to 45.6 per cent depending on the country of origin) is chargeable.
Would the Parliamentary Secretary ask the Minister to consider doing away even with the reduced rate of duty altogether? I know there are facilities there which make it a little easier for those people.
Mr. Kenny
I will do that.