Dáil Éireann Debate, Thursday - 18 October 2012
108. Deputy Paudie Coffey asked the Minister for Finance the reason tax relief is only available to disabled passengers who purchase vehicles at approved dealerships and not to persons who purchase vehicles from second parties that are not approved and retrofit the vehicles to make them suitable for their needs; his plans to change the eligibility rules for this scheme; and if he will make a statement on the matter. [45587/12]
Amharc ar fhreagraI am advised by the Revenue Commissioners that under current Regulations, a vehicle must be purchased from an authorised dealer. An authorised dealer is a person who is authorised under section 136 of the Finance Act 1992 (as amended) “to manufacture, distribute, deal in, deliver, store, repair or modify unregistered vehicles and to convert registered vehicles”. Authorisation brings a number of responsibilities concerning the management and record keeping in relation to vehicles, responsibilities that are subject to control and scrutiny by the Commissioners. Because of the significant amount of relief from both VRT and VAT available to purchasers of vehicles under the Disabled Drivers and Passengers scheme, it is appropriate that vehicles provided under this scheme should be provided by authorised dealers to facilitate the monitoring of various elements of the scheme.
It is not possible to avail of the scheme if a vehicle was purchased privately. I have no plans to change the eligibility rules at present.
