Dáil Éireann Debate, Tuesday - 20 March 2018
87. Deputy Tom Neville asked the Minister for Finance if persons who are blind can get VAT back on cars, in view of the fact they are disabled and require a driver to drive them; and the way in which the claim can be made. [12447/18]
Amharc ar fhreagraI am informed by the Revenue Commissioners that the qualifying provisions for the Disabled Drivers and Passengers Scheme are contained in Statutory Instrument No. 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994). Regulation 3 sets out the medical criteria by which the eligibility on medical grounds of disabled persons who are severely and permanently disabled is to be assessed in order to qualify for the scheme. A person who is blind is not included in Regulation 3 and therefore could not qualify for the scheme.
Further information in respect of the Scheme can be found at the following link http://www.revenue.ie/en/tax/vrt/reliefs-exemptions.html#section4-10
