asked the Minister for Finance if his attention has been drawn to the fact that the Revenue Commissioners are refusing to accept applications certified by local licensing authorities entitling disabled persons to a refund of excise duty and VAT on motor vehicles adapted for use by said disabled persons; if he will have the matter investigated and the position remedied in view of the hardship this is causing; and if he will make a statement on the matter.
Written Answers. - Tax Refund for Disabled Persons.
29.
The certificates issued to disabled persons by local licensing authorities relate only to relief from road-tax, as provided by section 43 (1) of the Finance Act, 1968. Applications for repayment of excise duty and VAT are dealt with by the Revenue Commissioners under independent criteria. The production of a road-tax exemption certificate is only one requirement in this regard. Because of the substantial amounts of revenue involved in such repayments, the commissioners must ensure as far as possible that repayments are not made to persons who are not entitled to them. I am advised by the commissioners that they are satisfied that in the small minority of cases where an individual application had been refused, that particular applicant was not entitled to repayment.
I am anxious that relief provisions benefiting disabled drivers, should be rationalised as far as possible to cut down on administration and produce a better service for the disabled. Tax repayments of the kind currently operated by the Revenue Commisioners are not the most effective way of providing such reliefs. On my initiative discussions are taking place with the Department of Health with a view to establishing under the aegis of the Minister for Health a comprehensive restructured scheme of assistance for disabled drivers.