161. Deputy Michael McCarthy asked the Minister for Finance his views on a matter (details supplied) regarding concessions for persons with disabilities who are purchasing a new vehicle; and if he will make a statement on the matter. [46005/15]

In order for a vehicle to qualify for relief under the Drivers and Passengers with Disabilities Scheme, it must be specially constructed or adapted to take account of a person's disablement. In the case of hand controls, an Individual Vehicle Approval certificate is required to confirm that the work carried out meets NSAI (National Standards Authority of Ireland) standards. I am assured by Revenue that the number of times adaptions are transferred from one vehicle to another is not a matter of concern to them.

I am advised by Revenue that an incomplete application, from the person concerned, for relief from Vehicle Registration Tax on the proposed purchase of a new car in January 2016 was received on 8 December 2015. This application has been returned for completion and will be processed without delay when it is re-submitted.