Gerard Brady
Ceist:102 Mr. G. Brady asked the Minister for Finance if a disabled person can qualify to import a motorised wheelchair for her own personal use without the imposition of import duty (details supplied).
Written Answers. - Tax Liability on Imported Wheelchair.
I am informed by the Revenue Commissioners that no excise duty or value-added tax is payable on the importation of a motorised wheelchair, not being a mechanically propelled road vehicle, of a kind designed for use by an invalid or an infirm person.
The question of a customs charge will not arise if the wheelchair is imported from another EC member state. If it is imported from a non-EC country, it would qualify for relief from customs duty. Application for such relief may be made to Division 3, Office of the Revenue Commissioners, New Stamping Building, Dublin Castle, Dublin 2.