Dáil Éireann Debate, Thursday - 26 October 2017
76. Deputy Willie Penrose asked the Minister for Finance if a reply will issue to correspondence (details supplied) which was furnished to his Department; and if he will address the position as outlined therein. [45599/17]
View answerI am advised by Revenue that vehicles which are granted relief from VRT and VAT under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 must continue to be used primarily for the transportation of persons with a disability for a minimum period of required use that ranges from 2 to 6 years, depending on the level of adaptations of the vehicle and the corresponding amount of tax relief available. In the event that the vehicle is not so used, the residual VRT and VAT associated with the vehicle must be calculated using the formula specified in regulation 15 of S.I. 353 of 1994 and refunded to Revenue. The regulations do not provide for any exception to this requirement.
