Dáil Éireann díospóireacht -
Wednesday, 5 Dec 1990

Vol. 403 No. 5

Written Answers. - Disabled Drivers' Tax Concessions.

Michael Noonan

Ceist:

48 Mr. Noonan (Limerick East) asked the Minister for Finance the reason a person (details supplied) in County Dublin was considered by the Revenue Commissioners to be ineligible for a refund of excise duty on petrol under the provisions of the Disabled Drivers' (Tax Concessions) Regulations, 1989; if the Revenue Commissioners acted in accordance with the regulations; if so, if he will amend the regulations to remove the anomaly, and if he will make a statement on the matter.

Minister for Finance (Mr. A. Reynolds)

Entitlement to repayment of excise duty on petrol under the Disabled Drivers (Tax Concessions) Regulations, 1989, can only arise where an otherwise qualifying person has purchased a vehicle, adapted as required, on or after the 24 May 1989. I am informed by the Revenue Commissioners that the person in question purchased her vehicle in 1985. In the circumstances, I am satisfied that the Revenue Commissioners have acted in accordance with the regulations in this instance.

I have previously indicated that a review of the relevant regulations would take place after their first year in operation. This review is now under way and, in that connection, the relevant medical and departmental authorities involved have already been asked for their views on operational and other aspects of the scheme.

The type of situation which arises in the case raised by the Deputy will be considered as part of this review.