Vol. 470 No. 2
99 Miss M. Wallace asked the Minister for Finance if he will give details of all concessions and benefits available for the conversion of a car for a person with a disability and the guidelines and requirements for each concession; the manner in which applications are made; if he will give details of all other relevant requirements in order to assist an applicant in applying in this regard; and if he will make a statement on the matter. [18772/96]
I am informed by the Revenue Commissioners that the concession and benefits available for the conversion of a car for a qualifying person with a disability are granted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994. The concessions include: the repayment of vehicle registration tax, VRT; the repayment of VAT paid on the purchase of the vehicle; the repayment of VAT on the cost of adaptation of the vehicle; the repayment of excise duty on fuel used in the vehicle on which repayment of VRT has been granted and the grant of exemption from road tax.
These reliefs are granted in specific circumstances to disabled persons who qualify under the regulations. As the information requested by the Deputy is included in two public notices which deal with the concessions, notice 1851A and notice 1851B, I have made arrangements for these notices to be sent directly to her. Any additional information which is required by the Deputy or her constituent may be obtained by contacting the central repayment office, Monaghan, telephone 047-82800.
