Theresa Ahearn
Ceist:41 Mrs. T. Ahearn asked the Minister for Finance if car owners with severely physically handicapped children are entitled to exemption of a charge for car taxation; and if he will make a statement on the matter.
Vol. 437 No. 2
41 Mrs. T. Ahearn asked the Minister for Finance if car owners with severely physically handicapped children are entitled to exemption of a charge for car taxation; and if he will make a statement on the matter.
The disabled drivers' scheme, established under the Disabled Drivers (Tax Concessions) Regulations, 1989, provides significant tax concessions to qualifying disabled drivers and passengers with severe mobility problems. The reliefs available under the scheme include repayment of VAT and Vehicle Registration Tax on the acquisition of a vehicle to a limit of £9,000 in a period of two years for qualifying disabled passengers, excise duty refunds on up to 600 gallons of petrol or diesel annually and exemption from road tax.