Dáil Éireann Debate, Tuesday - 30 April 2024
233. Deputy Richard Bruton asked the Minister for Finance if he will review the apparent obligation on a care centre to become a registered charity in order to get tax relief for the use of a wheelchair bus, used to transport persons who themselves have primary certificates establishing their severe disability; and if he will devise a simpler route of access to this tax relief. [19040/24]
Amharc ar fhreagraI am advised by Revenue that the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, S.I. No. 353 of 1994 (as amended) provides for the repayment or remission of VAT and Vehicle Registration Tax (VRT) on the purchase of an adapted vehicle for the transport of a person with specific severe and permanent physical disabilities.
An organisation can qualify for tax relief on vehicles approved under the scheme provided the organisation is a ‘qualifying organisation’. A qualifying organisation for the purposes of the scheme, means a charitable organisation within the meaning of the Charities Act 2009 (No.6 of 2009) that is entered in the register of charitable organisations pursuant to Part 3 of that Act, whose purpose is to provide services to persons with a disability and that, in furtherance of that purpose, is engaged in the care and transport of disabled persons.
I have no proposals to change this position.
