The Disabled Drivers and the Disabled Passengers [Tax Concessions] Regulations, 1994, provides, subject to certain limits, VRT and VAT relief on the purchase of a car, relief from excise duty on fuel and exemption from motor road tax. Based on data available from the Revenue Commissioners the Table sets out information for each of the past five years in relation to the cost of the Scheme for VRT, VAT and relief from excise duty on fuel. It also provides the number of claims for VRT relief on the purchase of a vehicle in each year.
Year
|
Number of claims for VRT relief on the purchase of vehicles(a)
|
Costs of VRT, VAT and relief from excise duty on fuel
|
|
3,420
|
€m
|
2001
|
3,420
|
30.5
|
2002
|
3,806
|
34.7
|
2003
|
3.720
|
36.0
|
2004
|
4,447
|
45.1
|
2005
|
4,773
|
49.5
|
(a) It is estimated that the number of people in the Scheme is around 2.25 times the annual number of VRT claimants. The estimated cost of the exemption from motor road tax in 2005 is an additional €7.9m.