I propose to take Questions Nos. 436, 444 to 446, inclusive, 458 and 471 together.
Section 131 of the Finance Act 1992 requires that vehicles used by State residents must be registered. However, there are a number of occasions where an exemption from the payment of VRT tax may apply. One such exemption in respect of VRT and VAT, subject to certain conditions, is provided for in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations. Statutory Instrument No. 353 of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (Regulation 12) provides the requirements for Organisations to apply under this Scheme.
The named organisation may wish to examine whether it may be eligible under this Scheme. In that regard, it should contact the Office of the Revenue Commissioners, Central Repayments Office, Freepost, M: TEK II Building, Armagh Road, Monaghan (Telephone 047 62100).
I have no plans at present to review the current VRT system, which has been in place since 1st July 2008.