Dáil Éireann Debate, Wednesday - 29 March 2017
74. Deputy Bobby Aylward asked the Minister for Finance the supports available through his Department to persons with disabilities or limited mobility who wish to buy a car or adapt an existing car to hoist and transport a wheelchair or mobility scooter; and if he will make a statement on the matter. [15545/17]
Amharc ar fhreagraThe Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides repayment or remission of VAT and Vehicle Registration Tax (up to a certain limit) on the purchase of an adapted car or vehicle for the transport of a person with specific severe and permanent physical disabilities, exemption from motor tax in respect of that vehicle, and a fuel grant (up to a certain limit). To qualify for the scheme, the individual must be in receipt of a Primary Medical Certificate.
The general amount of VRT and VAT relief available for drivers and passengers with disabilities is: Drivers up to a maximum of €10,000; Passengers up to a maximum of €16,000.
In addition a category of specifically adapted vehicle is provided for drivers with disabilities who have made significant adaptions to their vehicles. This category provides VRT and VAT relief of up to €16,000 for the purchase of such vehicles. The vehicle must be held for 3 years before resale.
Finally, a category of 'extensively adapted vehicles' is provided for individuals with disabilities that require extensive modifications to their vehicles, so that the cost of modifications exceeds the cost of the vehicle itself. The VAT and VRT relief in respect of such vehicles is €22,000. The vehicle must be held for 6 years before resale.
The fuel grant available is 59c per litre of petrol and 48c per litre of diesel up to a maximum of 2730 litres per annum.
Full details of the Scheme, including the legislative criteria which must be met, are set out in Information Leaflet VRT 7. The Informational Leaflet can be found at http://www.revenue.ie/en/tax/vrt/leaflets/drivers-passengers-with-disabilities-tax-relief-scheme.pdf.
