Dáil Éireann Debate, Thursday - 22 October 2020
58. Deputy Paul Kehoe asked the Minister for Finance the reason the full VRT reduction applicable on the disabled driver scheme is not available to an person who purchases an electric vehicle; if he plans to amend same; and if he will make a statement on the matter. [32154/20]
Amharc ar fhreagraI am informed by Revenue that the Disabled Driver and Passenger Scheme provides for the remission or repayment of VRT up to the maximum limits as provided for in Statutory Instrument 353 of 1994. Section 135C(3)(b) of the Finance Act 1992 further provides that a Category A series production electric vehicle can avail of relief of up to €5,000 on the VRT due.
The Disabled Drivers and Passengers Scheme treats electric and other vehicles on the same basis; the amount of VRT due or paid on any vehicle is remitted or repaid up to the maximum relief applicable (€10,000 for VRT/VAT relief in the majority of cases). Because of the separate VRT relief for electric vehicles, the amount of VRT due or paid on such a vehicle may be lower than the maximum relief permitted. In such a case the VRT relief will equate to the actual VRT due or paid.
I have no plans to amend the Scheme in this regard.
