Disabled Drivers and Disabled Passengers Fuel Grant Regulations 2015.

• Jurisdiction: Ireland
• Citation: IR SI 635/2015
• Year: 2015

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 8th January, 2016.

I, MICHEAL NOONAN, Minister for Finance, after consultation with the Minister for Health and the Data Protection Commissioner, in exercise of the powers conferred on me by section 81 of the Finance Act 2015 (No. 52 of 2015) and having had regard to the matters set out in subsections (3) and (4) of that section, hereby make the following regulations:

Citation and Commencement

1. (1) These Regulations may be cited as the Disabled Drivers and Disabled Passengers Fuel Grant Regulations 2015.

(2) These Regulations shall come into operation on the date on which they are made.

Interpretation

2. (1) In these Regulations—

‘bank details’ means the ‘IBAN’ and ‘BIC’, which shall have the meanings assigned to them by the Regulation of the Parliament and Council, and such other information which is required to identify, and make payment into, a bank account;

‘Commissioners’ means the Revenue Commissioners;

‘data controller’ and ‘disclosure’ have the meanings assigned to them by the Data Protection Acts 1988 and 2003;

‘disabled driver’, ‘disabled passenger’, ‘disabled person’ and ‘qualifying organisation’ have the meanings assigned to them by Regulation 2(1) of the Regulations of 1994;

‘heavy oil’, ‘hydrocarbon oil’, ‘liquefied petroleum gas’, and ‘petrol’ have the meanings assigned to them by section 94 (1) of the Finance Act 1999 ;

‘Minister’ means the Minister for Finance;

‘personal public service number’ means the personal public service number allocated and issued to a person under section 262 (2) of the Social Welfare Consolidation Act 2005 (No. 26 of 2005);

‘qualifying vehicle’ means a mechanically propelled vehicle which is used by a severely and permanently disabled person:

(a) as a driver, where the disablement is of such a nature that the person concerned could not drive any vehicle unless it is specially constructed or adapted to take account of that disablement, or

(b) as a passenger, where the vehicle has been specially constructed or adapted to take account of the passenger’s disablement;

‘qualifying vehicle (organisation)’ means a mechanically propelled vehicle which is used by a qualifying organisation for the transport of severely and permanently disabled persons:

(a) as a driver, where the disablement is of such a nature that the person concerned could not drive any vehicle unless it is specially constructed or adapted to take account of that disablement, or

(b) as a passenger, where the vehicle has been specially constructed or adapted to take account of the passenger’s disablement;

‘Regulation of the Parliament and Council’ means Regulation (EU) No 260/2012 of the European Parliament and of the Council of 14 March 2012;1

‘Regulations of 1994’ means the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (S.I. 353 of 1994);

‘tax reference number’ means, in the case of any person other than an individual or charity, the reference number stated on any return form of income or profits, or notice of assessment, issued to that person by the Revenue Commissioners, and, in the case of a charity, which shall have the meaning assigned to it by section 208 (1) of the Taxes Consolidation Act 1997 (No. 39 of 1997), the reference number assigned to that charity by the Revenue Commissioners when granting an exemption under section 207 or 208 of that Act;

‘vehicle registration number’ means the unique identification mark assigned to each vehicle by the Revenue Commissioners under section 131 (5)(a) of the Finance Act 1992 .

Payment of the grant

3. Subject to the provisions of these regulations the Minister may pay a grant, which shall be referred to as the ‘fuel grant’ for the purposes of these Regulations, to eligible persons following the receipt and processing of an application.

Eligibility Criteria

4. (1) In these regulations an ‘eligible person’ is a person who has borne or paid value-added tax, vehicle registration tax or residual vehicle registration tax in respect of a qualifying vehicle or a qualifying vehicle (organisation).

(2) Evidence that a vehicle is a vehicle on which repayment or remission of tax, or residual vehicle registration tax has been granted in accordance with Regulation 8, 8A, 10, or 10A of the Regulations of 1994 shall be sufficient evidence for the purposes of these regulations that a vehicle is a qualifying vehicle, unless the vehicle is sold or otherwise disposed of...