Dáil Éireann Debate, Tuesday - 26 June 2012
161 Deputy Jerry Buttimer asked the Minister for Finance regarding the disabled drivers scheme the reason there is a limit on engine capacity when there is a cap on the amount of money which can be reclaimed under the scheme; if he will consider removing the limit on engine capacity; and if he will make a statement on the matter. [30288/12]
Amharc ar fhreagraI would draw the Deputy's attention to the fact that the criteria relating to the engine size of a vehicle and the relief available for vehicles which qualify under the Disabled Drivers Passenger Scheme have been in place since 1989. The purpose of the scheme was to provide for ways in which people with a physical disability could become more mobile; it is felt that the present limit of 2000cc is sufficient to allow for an extensive choice of vehicle in that regard.
162 Deputy Jerry Buttimer asked the Minister for Finance if a person (details supplied) will be facilitated in purchasing a car under the disabled drivers scheme of the same make and model which they previously purchased under the scheme in 2010; and if he will make a statement on the matter. [30289/12]
Amharc ar fhreagraI am informed by the Revenue Commissioners that Section 134(3) of the Finance Act 1992 (as amended) and Statutory Instrument No. 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (as amended) provide for permanent relief from the payment of specified maximum amounts of VAT and VRT for persons registered under the scheme. The legislation states that where a person satisfies the Revenue Commissioners that a person is a Disabled Driver who complies with all the conditions of the Disabled Drivers Scheme, that person shall be entitled to relief in respect of a vehicle which is fitted with an engine whose capacity is not greater than 2,000 c.c.
The administration of the scheme was reviewed by Revenue during 2011, in line with a review of the overall practices in the Central Repayments Office. This review was held to ensure that the provisions of Section 134(3) of the Finance Act 1992 (as amended) and SI 353/1994 are being adhered to correctly and to ensure that all applications are dealt with as provided for in the legislation. Revenue met with representatives of The Irish Wheelchair Association and the Disabled Drivers Association of Ireland in November 2011 and briefed both organisations in relation to the review.
An information note was sent to the person (details supplied) on 25th April 2012 outlining the rules in relation to Engine Capacity Details for vehicles admissible under the Disabled Drivers Scheme. I am informed by the Revenue Commissioners that Section 134(3) of the Finance Act 1992 (as amended) and Statutory Instrument No. 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994) (as amended) provide for permanent relief from the payment of specified maximum amounts of VAT and VRT for persons registered under the scheme.
