asked the Minister for Finance if he will clarify the present uncertainty concerning the refund of VAT and excise duty payments on cars for disabled drivers with specific reference to whether an approved person will automatically get one refund if they are approved for the other; in cases where an applicant has use of one leg only whether he or she would be eligible for relief; if his attention has been drawn to a number of applicants who were approved in previous years who have this year been refused for the first time and who have bank loans on cars for which they thought approval would have been issued; and when the full regulation will be published.
Written Answers. - Disabled Drivers.
29.
Provision for a new scheme of indirect tax rebates to disabled drivers and passengers was made in this year's Finance Act. The necessary detailed regulations to give effect to the new scheme are at an advanced stage of preparation. I indicated in the course of the Finance Bill debate that I would be consulting the Opposition spokesmen on Finance before finalising these regulations. I expect, therefore, to be in a position very shortly to pass copies of the draft regulations to them with a view to the draft being finalised and brought into force at the earliest possible date.
In the meantime the existing schemes continue in operation. Under the present schemes, to be eligible for relief of excise duty a person must satisfy the Revenue Commissioners that he is "wholly or almost wholly without the use of each of his legs", whereas to be eligible for a repayment of VAT they must show that they were granted remission of road tax by their local vehicle licensing authority. It is fair to say that the schemes have not operated in a uniform way, because of the different procedures and requirements that apply. A number of applicants have been granted repayments of VAT and refused a repayment of excise duty. It is my intention that under the new scheme a person who qualifies for one will automatically qualify for the other, and that the medical criteria will be more liberal than those applied under the present scheme.
I am aware that a number of applicants for repayment of excise duty were refused in the last two years despite having been granted repayment in earlier years. When granting repayment in the past, the Revenue Commissioners were unaware that the people involved did not meet the relevant medical criteria.
I trust that the new scheme will eliminate many of the problems that have been encountered with the existing schemes.
People who are already entitled to a remission or refund of tax under the existing scheme will not have to undergo any further process of medical certification to retain eligibility for the particular form of tax refund they have at present. It will of course be open to those not considered eligible up to now to apply again under the new scheme.