I am advised by the Revenue Commissioners that they received claims for repayments/remission of VAT and VRT under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 on behalf of the named person, on 27 August 2003 and 25 August 2004. Based on the information supplied, the applications did not meet the requirements of the regulations in relation to adaptation of the vehicle and retention of ownership. Accordingly repayment/remission of VAT and VRT cannot be given. However, I understand from the Revenue Commissioners that the person concerned has been advised of this and once a claim which complies with the regulations is received, together with the original vehicle registration certificate, any repayment due will get immediate attention.