Disabled Driver and Passenger Regulations 1994
10/08/1995
Query
1. Whether a vehicle over 2000cc qualifies under the regulations for a Disabled Driver when the vehicle has been adapted for the transport of a Disabled Passenger. 2. Whether the valuation system is appropriate for an imported vehicle which has no equivalent here and whether adaptations should be included for valuation purposes.
Decision
1. There is nothing in the regulations which specifically prohibits a Disabled Passenger from driving a vehicle which has been adapted for a Passenger. 2. The adaptations should be based on the pre-adaptations value.
Vehicle Registration Tax
Section 92, Finance Act, 1989
Origin: Customs and Excise Collections
File ref:951/474/95/P
10/04/1996
Query
Whether a person, who qualified for repayment pre 1989, need supply a new Primary Medical Certificate for subsequent claims post 1989.
Decision
If a person qualified for and received a repayment pre 1989, either on a vehicle or on fuel, then that person need not submit a new Primary Medical Certificate, provided no new information came to light concerning their disability.
Vehicle Registration Tax
Section 92, Finance Act, 1989
Origin: Customs and Excise Collections
File ref:951/13461/85/D
17/06/1996
Query
Valuation of a Transit van bought and adapted in the UK and imported to Ireland: Whether the cost of the adaptations done to the vehicle should be included in the value for VRT purposes.
Decision
Adaptations should be included for valuation. However, a vehicle assessor's value was accepted as the OMSP.
Vehicle Registration Tax
Section 92, Finance Act, 1989
Origin: Customs and Excise Collections
File ref:951/620/95/P
25/04/1997
Query
Whether the removal of hand controls and use of the vehicle by the applicant's wife constituted a disposal under the above regulations.
Decision
There is no sanction in the regulations against removing adaptations from a vehicle after a repayment has been made. Use of a vehicle which has received a repayment, by an applicant's wife, does not constitute a disposal.
Vehicle Registration Tax
Section 92, Finance Act, 1989
Origin: Customs and Excise Collections
File ref:951/9970/91/D
21/08/1997
Query
Whether a person, who does not reside with a Disabled Passenger, can claim under The Disabled Drivers and the Disabled Passengers (Tax Concessions) Regulations 1994.
Decision
Application allowed under Section 10(5)(a) of the regulations because of the exceptional circumstances of the case.
Vehicle Registration Tax
Section 92, Finance Act, 1989
Origin: Customs and Excise Collections
File ref:951/606/97/P