Following a ruling by the European Court of Justice in April 2013, the excise relief on fuel element of the Disabled Drivers and Disabled Passengers scheme will be discontinued on the 31st December 2014. The said scheme has been deemed incompatible with the EU Energy Tax Directive.
Assurances have been made at government levels that a new fuel grant scheme of the same value is to replace the scheme. Minister for Finance, Mr. Michael Noonan has stated: ‘I would like to assure disabled drivers that a new fuel grant scheme will be put in place before the relief ends and there will be a seamless transition between the two schemes.’ The minister has pledged that ‘the new fuel grant scheme for disabled drivers will have the same levels of support as the current excise relief scheme.”
The Disabled Drivers and Disabled Passengers scheme provide relief from Value Added Tax (VAT), vehicle registration tax, motor tax and excise on cars adapted for drivers or passengers with a disability. Those qualifying for tax relief under the scheme can claim repayment of excise duty on fuel used in their vehicle, up to a maximum of 600 gallons per year.
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