I propose to take Questions Nos. 246 and 247 together.
I am informed by Revenue that VRT is levied under the provisions of the Finance Act 1992, Part II, Chapter IV. There are a number of exemptions and reliefs under this legislation including a zero rating on vehicles such as ambulances and fire engines, and, under certain circumstances, relief from VRT and VAT under the provisions of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994.
While a vehicle may qualify under one of the above provisions, none of the provisions apply to public service vehicles, including hackneys, whether they are wheel chair accessible or not.
The National Transport Authority “Wheelchair Accessible Vehicle Grant Scheme” offers a financial grant of up to €7,500 for the purchase or conversion of a new WAV and a sliding scale with lesser monies being available for older cars. More information in respect of this grant is in the NTA Information Guide at the following link: https://www.nationaltransport.ie/wp-content/uploads/2018/02/Information_Guide_for_WAV18_Grant_Scheme_Applicants_2018.pdf.