Dáil Éireann Debate, Tuesday - 1 July 2014
141. Deputy Simon Harris asked the Minister for Finance whether there is any relief available on vehicle registration tax for wheelchair-adapted vehicles; and if he will make a statement on the matter. [28297/14]
Amharc ar fhreagraI am informed by the Revenue Commissioners that relief in respect of Vehicle Registration Tax (VRT) and Value Added Tax (VAT) on the purchase of a vehicle is provided for in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (Statutory Instrument No. 353 of 1994). Relief from VRT and VAT may be obtained subject to a maximum of €9,525 under the driver scheme, and €15,875 under the passenger scheme.
The scheme is available to persons who are severely and permanently disabled, who meet specified medical criteria and who have obtained a Primary Medical Certificate. In respect of the vehicle, in order to qualify under the scheme a vehicle must be specially constructed or adapted to take account of the person's disability or, in the case of organisations, be specially constructed or adapted for the transport of disabled persons.
I am informed by the Revenue Commissioners that more detailed information is available on the Revenue website at the following link: http://www.revenue.ie/en/tax/vrt/leaflets/drivers-passengers-with-disabilities-tax-relief-scheme.pdf.
