Pat Buckley
Ceist:322. Deputy Pat Buckley asked the Minister for Finance if charitable organisations using vehicles for public service are eligible for VRT exemptions. [46245/24]
Amharc ar fhreagraWednesday, 22 January 2025
Ceisteanna (322)
Freagraí scríofa
Vehicle Registration Tax (VRT) is charged, levied, and paid under the provisions of the Finance Act, 1992. VRT is assessed on a vehicle at the time of registration in the State and the way it is calculated depends on the category of the vehicle involved. There are five vehicle VRT categories: A, B, C, D and M.
VRT on category A (generally passenger vehicles) is assessed on the basis of the value of the vehicle and its emissions levels. VRT on category B (light commercial vehicles and motorcaravans) is 13.3% of the value of the vehicle. Heavier commercial vehicles, including lorries and buses, come within category C and are charged to VRT at a flat rate of €200. Category D vehicles, which includes ambulances, fire engines, refuse carts, sweeping machines and vehicles used in the transportation of road construction machinery are charged VRT at a nil rate. Category M (motorcycles) are assessed on the basis of the cubic capacity (cc) of the engine.
While there are some exemptions and reliefs from VRT in certain situations, there are no specific legislative exemptions in the Finance Act 1992 for charitable organisations using vehicles for public service.
However, the Disabled Drivers and Disabled Passengers Scheme (DDPS), which is provided for by Section 92 of the Finance Act 1989 and associated Regulations, provides for repayment or remission of VRT and Value Added Tax (VAT), up to certain limits, on the purchase or adaption of a vehicle for the transport of a person with specific severe and permanent physical disabilities.
The Scheme is available to charitable organisations, registered with the Charities Regulator, whose purpose is to provide services to people with disabilities and who are engaged in the care and transport of disabled persons.
Full details of the Scheme, including the legislative criteria which must be met, are set out in a detailed information leaflet available on the Revenue website at www.revenue.ie/en/importing-vehicles-duty-free-allowances/documents/vrt/vrt7.pdf.