Tuesday, 11 March 2014

Ceisteanna (87)

Billy Timmins


87. Deputy Billy Timmins asked the Minister for Finance the position regarding a DDI number in respect of persons (details supplied) in County Wicklow; and if he will make a statement on the matter. [11779/14]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

I am advised 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 person (details supplied) submitted a Form DD1 (Application for Tax Relief in respect of vehicles purchased for use by people with disabilities) on 25 February 2014. An Exemption Notification issued on 6 March which permits the garage to register the vehicle exempt from VRT. On receipt of invoices for the vehicle and the adaptations, the relevant VAT repayment will be processed without delay by the Central Repayments Office, Monaghan.