I am informed by the Revenue Commissioners that the repayment of VRT is made on second hand vehicles as well as new ones. An individual who qualifies for the reliefs available under the disabled drivers' and disabled passengers' tax concessions scheme is issued with a primary medical certificate. Possession of a primary medical certificate provides for remission or repayment of vehicle registration tax, VRT, plus a repayment of value added tax, VAT, on the purchase of the vehicle, plus a repayment of VAT on the cost of adaptation of that vehicle. Repayment of the excise duty on fuel used in the motor vehicle and exemption from payment of annual road tax to local authorities are also provided for.
An interdepartmental group was established to review the disabled drivers and disabled passengers (tax concessions) scheme. The group examined all aspects of the scheme. I have received the report of the review group and it is currently being considered. Any recommendations contained in this report will receive full consideration.
Any consideration of a change to the scheme will, among other factors, have to take account of any cost implications. The substantial tax benefits of the disabled drivers' and disabled passengers' scheme make for considerable interest in, and desire to be admitted to, the scheme.
The cost of reliefs, excluding annual road tax costs, is estimated to be in the region of €34 million in 2002, as compared to €5.1 million in 1994.