Dáil Éireann Debate, Tuesday - 24 July 2018
242. Deputy Michael McGrath asked the Minister for Finance the position in relation to persons acquiring a vehicle by means of a personal contract plan being entitled to avail of the disabled drivers and disabled passengers scheme provided the applicant and the vehicle meet the relevant criteria; and if he will make a statement on the matter. [33792/18]
Amharc ar fhreagraThe 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). Regulations 8 (disabled drivers), 10 (disabled passengers) and 12 (organisations) provide that a vehicle must be “purchased” by the person or organisation.
Revenue guidance allowed for vehicles acquired under traditional hire purchase agreements to be eligible on the basis that such agreements, by design, are intended to lead to the outright purchase of the vehicle. As such this position is consistent with the principle of a scheme member being required to purchase their vehicle.
The Deputy will be aware that Revenue has been reviewing a number of refusals in respect of PCP agreements issued to establish if they qualify for the scheme. This work is ongoing.
