asked the Minister for Finance (1) the amount of excise duty and VAT refunded to disabled drivers who purchased new cars in 1986 and 1987 and the number of drivers who received refunds in each case (2) the amount of refunds of excise duty and VAT on petrol purchases made to disabled drivers during 1986 and 1987 and the number of drivers in each case.
Written Answers. - Disabled Drivers.
99.
I am informed by the Revenue Commissioners that the information requested, in so far as it is available, is as follows:
|
1986 |
1987 |
|||
|
Amount £ million |
No. of persons (estimated) |
Amount £ million |
No. of persons (estimated) |
|
|
Excise duty and VAT repayments on new cars purchased by disabled drivers |
1.913 |
490 |
2.243 |
515 |
|
Excise duty repayments(¹) on petrol purchases, made to disabled drivers |
0.709 |
1,300 |
0.809 |
1,450 |
(¹)There is no corresponding VAT refund scheme.
The repayments referred to are made under the following provisions:
Repayment of excise duty on cars — paragraph 12 of the imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979).
Repayment of VAT on cars — the Value-Added Tax (Refund of Tax) (No. 13) Order, 1980 (S.I. No. 263 of 1980).
Repayment of excise duty on petrol — paragraph 11 (9) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).