38 Mr. Crowley asked the Minister for Finance the reason an application for the scrappage scheme has been rejected with regard to a person (details supplied) in County Cork. [23669/96]

I am informed by the Revenue Commissioners that they have not received an application for repayment of vehicle registration tax under the scrappage scheme from the person referred to in the Deputy's question. However, an inquiry on behalf of the wife of the person concerned was received from a County Cork motor dealer last month in regard to a vehicle which was first registered in 1980. Unfortunately this vehicle had only been acquired by the person concerned in May 1995 and consequently it fell considerably short of a legal requirement of the scheme, that the scrapped vehicle must have been taxed and insured in the name of the person concerned for at least two years prior to the date it is scrapped. However, the vehicle will be eligible from May 1997, as I have recently announced the final extension of the scheme to 31 December 1997. The replacement new car may be purchased up to one month before the date of scrapping.