31. Deputy Noel Harrington asked the Minister for Finance in respect of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994, the reason a person who has purchased a suitable second hand vehicle directly from the previous owner is unable to benefit from the concessions regarding the use of the vehicle in respect of road tax and fuel rebates; if he will amend the regulations to rectify the situation; and if he will make a statement on the matter. [23996/14]

Summary

31. Deputy Noel Harrington asked the Minister for Finance in respect of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994, the reason a person who has purchased a suitable second hand vehicle directly from the previous owner is unable to benefit from the concessions regarding the use of the vehicle in respect of road tax and fuel rebates; if he will amend the regulations to rectify the situation; and if he will make a statement on the matter. [23996/14]

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• Tax Code

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