Tuesday, 11 March 2014

Ceisteanna (82)

Brian Walsh


82. Deputy Brian Walsh asked the Minister for Finance the reason a person (details supplied) in County Galway did not receive a refund of the full amount of VRT and VAT in respect of a vehicle. [11690/14]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

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. I am advised by the Revenue Commissioners that the person (details supplied) submitted an application Form DD1 under the above scheme, together with a Primary Medical Certificate and other supporting documentation in respect of the purchase and adaptation of a vehicle. The repayment of €6,796.90 already granted by Revenue included a VAT refund of €535.90 in respect of adaptations to the vehicle. Following a further examination of the valuation attributed to the particular vehicle in question, an additional VRT repayment of €1,530 will issue shortly to the person.