asked the Minister for Finance if he has satisfied himself that the Revenue Commissioners' officials are correctly implementing the regulation qualifying disabled persons for relief from excise duty and VAT on motor vehicles which refers to persons wholly or almost wholly without the use of each of his or her legs.
Written Answers. - Disabled Drivers Tax Relief.
I assume that the Deputy is referring to the VAT and excise duty repayment schemes, administered by the Revenue Commissioners, in respect of vehicles specially adapted for use by disabled drivers.
VAT repayments in respect of such vehicles are governed by the provisions of the Value-Added Tax (Refund of Tax) (No. 13) Order, 1980 (S.I. No. 263 of 1980). The conditions to be fulfilled are set out in that order.
Repayments of motor vehicle excise duty are made under 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). Applications for excise duty refunds in respect of motor vehicles must be made to the Revenue Commissioners, who may seek satisfactory evidence from a medical practitioner that an applicant is wholly or almost wholly without the use of each of his or her legs. Evidence must also be produced that the vehicle is adapted for use by the disabled person as driver.
I am satisfied that the Revenue Commissioners are applying the conditions under which VAT and excise duty repayments may be made under the schemes in question in a correct and proper manner.
Copies of the orders referred to are available in the Oireachtas Library.