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Written Answers - Tax Reliefs

Tuesday, 7 February 2012

Dáil Éireann Debate
Vol. 754 No. 3

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 126.  Deputy Tom Hayes Information on Tom Hayes Zoom on Tom Hayes  asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan  the reason a particular not for profit organisation might have its application for relief of taxes under the Disabled Drivers/Passengers Regulations 1994 refused by Revenue; his views on a particular case (details supplied) in County Tipperary; and if he will make a statement on the matter. [6441/12]

Minister for Finance (Deputy Michael Noonan): Information on Michael Noonan Zoom on Michael Noonan I am informed by the Revenue Commissioners that Section 134(3) of the Finance Act 1992 (as amended) and Statutory Instrument No: 353 of 1994 Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (as amended) provide for permanent relief from the payment of specified maximum amounts of VAT and VRT for persons registered under the scheme.

An application for exemption under the Scheme was received in the Central Repayments Office on 16 August 2011 from the organisation (details supplied). Qualifying Organisations are entitled to relief under this scheme. A “Qualifying Organisation” means a philanthropic organisation which is not funded primarily by (a) the State, (b) any board established by statute, or (c) any public or local authority. As confirmed on the application submitted by the organisation, this organisation is primarily funded by the State and therefore does not qualify for relief under this scheme.

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