The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, assistance with fuel costs, and an exemption from Motor Tax.
Under the Scheme, a citizen can claim remission or repayment of VRT, repayment of VAT on the purchase of a vehicle and repayment of VAT on the cost of adapting a vehicle, up to a maximum of €9,525 for a driver with a disability and €15,875 for a passenger with a disability.
As the Deputy will be aware, these maxima have remained unchanged since 1994. However, in 2013 the majority of beneficiaries of the Scheme were refunded the entirety of the tax content of their vehicle.
I can inform the Deputy that my officials keep this aspect of the Scheme under constant review, with a view to ensuring a balance between protecting scarce Exchequer resources and ensuring that the Scheme meets its objective of improving the quality of life of persons with severe and permanent disabilities.