Dáil Éireann Debate, Tuesday - 17 April 2018
244. Deputy Michael Healy-Rae asked the Minister for Finance if he will address a matter (details supplied) regarding the disabled passenger scheme; and if he will make a statement on the matter. [15697/18]
Amharc ar fhreagraI am advised by Revenue that an application for exemption from Vehicle Registration Tax (VRT) under the Drivers/Passengers with Disabilities Scheme was received on behalf of the person in question on 25 January 2018. The application was approved and a certificate allowing exemption from VRT issued on 7 February 2018.
The exemption certificate was subsequently used to register the particular car on 16 February 2018. Sadly, the person passed away on 11 February 2018, which meant that the exemption was no longer valid and, as a consequence, the VRT relieved must be repaid. The legislation does not provide Revenue with any discretion in regard to the conditions under which the relief can be allowed, even in such difficult circumstances.
Revenue will liaise directly with the family concerned to explore options to assist them with repaying the VRT involved.
