Liz McManus
Ceist:358 Ms McManus asked the Minister for Finance the reason for the problem with regard to remission of VAT and VRT to a company (details supplied); and if he will make a statement on the matter. [1117/05]
Amharc ar fhreagraWednesday, 26 January 2005
Ceisteanna (294)
Freagraí scríofa
I amadvised by the Revenue Commissioners that the organisation in question currently has eight vehicles registered under the disabled drivers and disabled passengers — tax concessions — regulations 1994 on which VAT and VRT have been repaid.
Under the regulations, repayment or remission is given only where the Revenue Commissioners are satisfied that the vehicle in question is a reasonable requirement of the organisation making the claim, having regard to the number of qualifying disabled persons being transported by that organisation and the number and capacity of vehicles already owned by that organisation. The organisation concerned was advised on 28 July 2003 that any future applications under the above regulations would be considered for replacement vehicles only. On 11 March 2004, the organisation applied for repayment of VRT and VAT on two additional vehicles. It was requested to submit a business plan supporting the application to expand its fleet of vehicles. A reply has not been received to date to this request. On receipt of the requested information by the Revenue Commissioners' central repayments office, Monaghan, further consideration will be given to the application.