Disabled Drivers and Passengers Scheme

Dáil Éireann Debate, Tuesday - 2 May 2017

Tuesday, 2 May 2017

Ceisteanna (287)

Éamon Ó Cuív

Ceist:

287. Deputy Éamon Ó Cuív asked the Minister for Finance if there is a provision to allow a person retain the tax relief for drivers and passengers with disabilities within the prescribed timelines without clawback in a circumstance in which a person's health has deteriorated so much that it has been necessary to get another specially adapted vehicle for transport and the adaptations to the first vehicle are no longer sufficient; and if he will make a statement on the matter. [20532/17]

Freagraí scríofa

Minister for Finance

A vehicle which has benefitted from tax relief under the Drivers/Passengers with Disabilities Scheme must be retained for the minimum period of 2 years or more. There is no provision to enable a person dispose of the vehicle earlier than the prescribed timeline without making a refund of a proportion of the relief already obtained.

  However, if further adaptations to the same vehicle could be undertaken to assist the driver/passenger and if the maximum amount of tax relief available has not already been granted, an additional refund of the Value Added Tax incurred on the additional adaptations may be claimed by the person concerned.