DRIVERS AND PASSENGERS WITH DISABILITIES ORGANISATIONS TAX RELIEF SCHEME

Transcription

1 Revised January 2015 DRIVERS AND PASSENGERS WITH DISABILITIES ORGANISATIONS TAX RELIEF SCHEME VRT7 RPC005729_EN_WB_L_1

2 CONTENTS Part Page No. 1. Introduction 2 2. Medical Qualification 3 3. Who can Apply? 4 4. Drivers with Disabilities 4 5. Passengers with Disabilities 5 6. Family Members 6 7. How to Apply for Relief 8 8. Early Disposal and Audits Appeals and Further Information Organisations 11

3 Tax Relief for Vehicles Purchased for use by People with Disabilities Part 1 - Introduction The Tax Relief for Vehicles Purchased for use by People with Disabilities Scheme provides for a range of tax reliefs in connection with the purchase and use of motor vehicles. This booklet provides information on the scope of the Scheme, the reliefs available and the application procedures. It does not purport to be a legal interpretation of the relevant legislation which is contained in Section 92 of the Finance Act, 1989 and the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. 353 of 1994). The main provisions of the Scheme can be summarised as follows: The Scheme is open to persons who meet the specified medical criteria and have obtained a Primary Medical Certificate to that effect. They can apply for relief either as a driver with a disability or a passenger with a disability. Alternatively, there is provision for a family member of a passenger with a disability to apply. The question of who can apply is addressed in Part 3 - Who can Apply? Relief in respect of Vehicle Registration Tax (VRT) and Value Added Tax (VAT) may be obtained, subject to a maximum of: 9,525 for a driver with a disability. 15,875 for a passenger with a disability. 15,875 for a family member of a passenger with a disability. Where a vehicle has obtained full relief or the prescribed limits have been reached under the relevant provisions of the Scheme and the vehicle is subsequently purchased by another applicant under the Scheme the vehicle may still qualify for repayment of excise duty on fuel and Motor Tax Exemption Relief is restricted to a vehicle which needs to be specially constructed or adapted for use by a person with a disability and which has an engine size of up to 2,000c.c. in the case of a driver with a disability and 4,000c.c. in the case of a passenger with a disability. Where a person receives a repayment or remission under the Scheme the person shall undertake to use the vehicle for a period of 2 years from the date on which the Revenue Commissioners received the application for the repayment and to inform the Revenue Commissioners immediately if any circumstances arise during that period where the vehicle is sold or otherwise disposed of by that person. See Part 8 - Early Disposals and Audits. A person admitted to the Scheme may also apply for a repayment of excise duty on fuel used in the vehicle, for the transport of the person with the disability, up to a maximum of 600 gallons or 2,728 litres per twelve month period. A vehicle which has been admitted to the Scheme is also exempt from the payment of annual motor tax. 2

4 Part 2 - Medical Qualification 2.1 Primary Medical Certificate 1. To enter the Scheme the person with the disability must be in possession of a Primary Medical Certificate. Medical assessment and issue of the required certificate is carried out by the Senior Area Medical Officer (SAMO) attached to your local Health Service Executive office. Where the SAMO is satisfied that a person meets the medical criteria a Primary Medical Certificate will be issued. 2. An applicant is normally only asked to present a Primary Medical Certificate at the time of first entry into the Scheme. However, you may, occasionally, be asked to submit a fresh certificate in respect of any subsequent claim. The Revenue Commissioners also have the right to refer a person for assessment to the Board of Appeal where they have reason to believe that the medical criteria specified in the Primary Medical Certificate may not be met. It is important to note that possession of a Primary Medical Certificate is a fundamental requirement for relief under the Scheme. Without this certificate an application for relief cannot be considered. 2.2 Medical Criteria The medical criteria for entry to the Scheme are that the person must be severely and permanently disabled and come within at least one of the following categories: 1. Be wholly or almost wholly without the use of both legs. 2. Be wholly without the use of one of their legs and almost wholly without the use of the other leg such that they are severely restricted as to movement of their lower limbs. 3. Be without both hands or without both arms. 4. Be without one or both legs. 5. Be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg. 6. Have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs. 3

5 Part 3 - Who can Apply? The medical criteria for entry to the Scheme are that the person must be severely and permanently disabled and be in one of the following categories: Drivers with Disabilities who purchase a vehicle with the intention of driving it themselves must apply as a driver with a disability. See Part 4 - Drivers with Disabilities. Passengers with Disabilities who cannot drive themselves and purchase a vehicle for their use as a passenger. See Part 5 - Passengers with Disabilities. Family Members of a person with a disability who purchase a vehicle for the transport of that person as a passenger. See Part 6 - Family Members. As the terms and conditions for relief vary in each category, it is important that you read this information carefully before you make an application under the Scheme and particularly before you enter into any financial commitment in respect of the purchase of a vehicle. You may also, if you wish, discuss your entitlements with Revenue in advance. Part 4 - Drivers with Disabilities Terms and Conditions 1. You must be in possession of a Primary Medical Certificate. 2. You must, due to the nature of your disability, be unable to drive a vehicle unless it is specially constructed or adapted for that purpose. A vehicle will not be regarded as meeting the adaptation requirement solely on the basis that it contains optional extras that are readily available from manufacturers or assemblers. For example, automatic transmission is not regarded as adaptation. If you can drive an unadapted vehicle you do not come within the scope of the Scheme. 3. VRT and VAT borne in respect of the purchase and adaptation of the vehicle may be remitted or repaid up to a maximum of 9, You are required to keep the vehicle in your possession for at least two years. However, at the end of that period you will be entitled to make a further claim for relief if you purchase and adapt another vehicle. If you wish to change your vehicle before the end of the two year period you will be required to make repayment to the Revenue Commissioners of all or part of the relief, as set out in Part 8 - Early Disposal and Audits, before relief on the replacement vehicle can be granted. 5. Tax relief is only available in respect of a vehicle whose engine capacity does not exceed 2,000c.c. 6. A vehicle acquired under a lease agreement does not qualify under the Scheme. The vehicle must be purchased, not leased. However, a vehicle acquired under a hire-purchase agreement or a loan qualifies for the relief. 7. In the case of a used vehicle already registered in the State, the vehicle must be purchased from an authorised person - see

6 8. You may make an application for relief in respect of any of the following types of vehicle: A new vehicle. A used vehicle which has not been previously registered in the State. A used vehicle which was previously registered in the State in which case the amount of the repayment will be the residual tax contained in the value of the vehicle. 9. The vehicle must be registered in your name. If the vehicle is already in your possession and you purchased it from an authorised person before you qualified for relief and it fulfils the relevant criteria, a repayment of VRT/VAT, appropriate to the market value of the vehicle at the time of entry to the Scheme, will be made. Part 5 - Passengers with Disabilities Terms and Conditions 1. You must be in possession of a Primary Medical Certificate. 2. You must purchase the vehicle for your own use as a passenger and the vehicle must need to be specially constructed or adapted for you to travel in it. If you can travel in an unadapted vehicle you do not come within the scope of the Scheme. 3. Adaptations transferred from previously qualifying vehicles will be taken into account along with the cost of transferring these adaptations. A vehicle will not be regarded as having been adapted solely on the basis that it contains optional extras that are readily available from manufacturers or assemblers. 4. VRT and VAT borne in respect of the purchase and adaptation of a vehicle may be remitted or repaid up to a maximum of 15, You are required to keep the vehicle in your possession for at least two years. However, at the end of that period you will be entitled to make a further claim for relief if you purchase and adapt another vehicle. If you wish to change your vehicle before the end of the two year period you will be required to make repayment to the Revenue Commissioners of all or part of the relief, as set out in Part 8 - Early Disposal and Audits, before relief on the replacement vehicle can be granted. 6. Tax relief is only available in respect of a vehicle whose engine capacity does not exceed 4,000c.c. 7. A vehicle acquired under a lease agreement does not qualify under the Scheme. The vehicle must be purchased, not leased. However, a vehicle acquired under a hire-purchase agreement or a loan qualifies for the relief. 8. In the case of a used vehicle already registered in the State, the vehicle must be purchased from an authorised person - see

7 9. You may make application for relief in respect of any of the following types of vehicle: A new vehicle. A used vehicle which has not been previously registered in the State. A used vehicle which was previously registered in the State in which case the amount of the repayment will be the residual tax contained in the value of the vehicle. If the vehicle is already in your possession and you purchased it from an authorised person before you qualified for relief and it fulfils the relevant criteria, a repayment of VRT/VAT, appropriate to the market value of the vehicle at the time of entry into the Scheme will be made. Part 6 - Family Members 6.1 Terms and Conditions 1. You must be a family member of a person who is in possession of a Primary Medical Certificate (See Part 2). However, relief is confined to one family member only of the person with the disability. 2. You must reside with and be responsible for the transport of the person with the disability. Revenue may, in exceptional circumstances, waive the residency requirement (See paragraph 6.2). 3. The vehicle must need to be specially constructed or adapted for the passenger to travel in it and must have been purchased primarliy for the transportation of that person. If the passenger can travel in an unadapted vehicle, they do not come within the scope of the Scheme. 4. Adaptations transferred from a previous vehicle and the cost of transferring them will be taken into account. A vehicle will not be regarded as having been adapted solely on the basis that it contains optional extras that are readily available from manufacturers or assemblers. 5. You are required to keep the vehicle in your possession for at least two years. However, at the end of that period you will be entitled to make a further claim for relief if you purchase and adapt another vehicle. If you wish to change your vehicle before the end of the two year period you will be required to make repayment to Revenue of all or part of the relief as set out in Part 8 - Early Disposal and Audits, before relief on the replacement vehicle can be granted. 6. VRT and VAT borne in respect of the purchase and adaptation of a vehicle may be remitted or repaid up to a maximum of 15, Tax relief is only available in respect of a vehicle whose engine capacity does not exceed 4,000c.c. 8. A vehicle acquired under a lease agreement does not qualify under the Scheme. The vehicle must be purchased, not leased. However, a vehicle acquired under a hire-purchase agreement or a loan qualifies for the relief. 6

8 9. In the case of a used vehicle already registered in the State, the vehicle must be purchased from an authorised person - see You may make application for relief in respect of any of the following types of vehicle: A new vehicle. A used vehicle which has not been previously registered in the State. A used vehicle which was previously registered in the State in which case the amount of the repayment will be the residual tax contained in the value of the vehicle. If the vehicle is already in your possession and you purchased it from an authorised person before you qualified for relief and it fulfils the relevant criteria, a repayment of VRT/VAT, appropriate to the market value of the vehicle at the time of entry into the Scheme will be made. 6.2 Waiver of The Residency Requirement The residency requirement (See paragraph 6.1.2) may be waived in certain circumstances. In particular, it will normally be waived where the applicant acts as a carer for the family member with the disability. Waiver of Residency Application Form may be downloaded from the Revenue website and can also be obtained on request from the address below: The Office of the Revenue Commissioners Forms & Leaflets Section, Shanowen Road, Santry, Dublin 9. Telephone: LoCall or [email protected] Supporting documentation will be requested by Revenue to establish that the applicant is responsible for the transportation and care of the person with the disability. For persons residing in hospital or residential care you will be required to supply a list of dates (verified by the hospital or residential care unit) when the person was transported from the hospital or residential care by you in your vehicle. Where your application for admission to the Scheme is being considered and it is deemed that the residency requirement is not being met you will be so advised and invited to make a case for its waiver. Should your application for this waiver be refused and you wish to have your case reviewed, you should refer to the Revenue Complaint and Review Procedures leaflet - CS4 at (See Part 9 - Appeals and Further Information). 7

9 Part 7 - How to apply for Relief 7.1 Application Form Application Form DD1 can be downloaded from the Revenue website and can obtained on request from the address below: The Office of the Revenue Commissioners Forms & Leaflets Section, Shanowen Road, Santry, Dublin 9. Telephone: LoCall or [email protected] All documents received must be originals. Relief from VAT is always by way of repayment. However, relief from VRT can be applied for either by way of remission (i.e. it is not charged when the vehicle is being registered) or repayment. Remission and repayment are dealt with in Paragraph Application For Remission of VRT and VAT Repayment New Vehicle On receipt of completed Application Form (DD1), a Letter of Authorisation (LOA) will be issued. Enter Vehicle Identification Number (VIN) details on LOA. An Exemption Notification will then issue which permits the vehicle to be registered exempt of VRT, subject to the relevant limits and provided it is a qualifying vehicle under the Scheme. The claim will be processed on receipt of paid invoices and Individual Vehicle Approval (IVA) certificate (where required - available from authorised person/conversion specialist). A person who is already availing of the Scheme will not receive an LOA when changing vehicle. VIN details should be entered on Application Form (DD1). Used Vehicles On receipt of completed Application Form (DD1) and the paid invoices in respect of the purchase and the adaptation of the vehicle, the claim will be processed. The majority of used/second hand vehicles purchased from a garage are purchased under the Margin Scheme. This means that no VAT is payable when the vehicle is purchased and accordingly no VAT is refundable in these instances. The invoice for the purchase of the vehicle will state Margin Scheme. Imported Vehicles On receipt of completed Application Form (DD1) and copy of VRTVPD2 (available on Revenue website at an Exemption Notification will issue which permits the vehicle to be registered exempt of VRT, subject to the relevant limits and provided it is a qualifyinig vehicle under the Scheme. When the vehicle is registered a copy of the Vehicle Import Reciept (available from NCTS centre) and paid invoice in respect of adaptations must be submitted to the Central Repayments Office. Where the vehicle is liable to VAT at registration the Central Repayments Office will process a repayment of that VAT, if applicable. 8

10 The onus is on the applicant to ensure that all documents are forwarded to the Central Repayments Office. 7.3 Excise Duty on Fuel 1. A refund of excise duty is available in respect of fuel used in a vehicle which qualifies under the Scheme, up to a maximum of 2,728 litres in any twelve month period. 2. The relief applies only to fuel used in the vehicle for the actual transport of the person with the disability. 3. The relief from excise duty on fuel can be claimed on an annual basis when a person with a disability or a family member of a person with a disability is admitted to the Scheme. Claim should be submitted on a Form DD3 which can be downloaded from the Revenue website and can also be obtained on request from the address below: The Office of the Revenue Commissioners Forms & Leaflets Section, Shanowen Road, Santry, Dublin 9. Telephone: LoCall or [email protected] 4. Receipts should not accompany claims made to the Central Repayments Office. However they must be retained for a minimum of 2 years as your claim may be the subject of a Revenue audit - see: Paragraph 8.2 Audits. 5. Revenue s fuel relief scheme for disabled drivers/passengers is to be replaced by a new fuel grant scheme from the 1st January 2015, with no change in benefits to members of the current scheme. 7.4 Motor Tax Exemption A vehicle which has been admitted to the Scheme will also be entitled to an exemption from payment of annual road tax as follows: 1. In the case of a new vehicle or a vehicle which is being registered in the State for the first time the relief will be granted on application to your local Motor Taxation Office on presentation of the RF100 form. You do not need any documentation from the Central Repayments Office. 2. If the vehicle had been previously registered in the State the Central Repayments Office will issue you with a Certificate of Approval which should be presented by you to your local Motor Taxation Office. Motor Tax Offices are listed in the telephone directory under Local Authorities. 9

11 Part 8 - Early Disposal and Audits 8.1 Early Disposal 1. You are required to keep the vehicle in your possession for at least two years from the date of purchase or from the date of making a valid claim, whichever is the later. 2. Disposal of the vehicle during this period will only be allowed on the basis that you make a refund to Revenue of all or a portion of the tax relief given, including the VRT remitted, if applicable. 3. In this context, disposal includes the sale of the vehicle, the gift of the vehicle to another person and the hiring or renting of the vehicle, exporting the vehicle, emigration of the person with a disability, scrapping the vehicle or the death of the person with a disability. 4. Where the vehicle is disposed of following damage in an accident, the damage will be taken into account in calculating the refund to Revenue. 8.2 Audits All applications for relief under the Scheme may be the subject of a Revenue audit. Part 9 - Appeals and Further Information 9.1 Appeals Where your application for relief under the Scheme is refused you will be advised of the reason(s) for the refusal. Refusals may be appealed. The Appeals Procedure is set out in the Vehicle Registration Tax Information Leaflets: Appeals Procedures available at Frequently Asked Questions 1. May vehicles that have been granted relief from taxes under the Disabled Drivers/Passengers (Tax Concessions) Regulations 1994 be used for commercial purposes? Any vehicle that has been granted relief from taxes under these regulations may not be used for commercial purposes. 2. What happens in the event of the death of a Primary Medical Certificate holder prior to the registration of a vehicle under these regulations? The Letter of Authorisation and/or Exemption Notification become(s) invalid. If a vehicle is registered with an invalid Exemption Notification, the VRT is repayable to Revenue. No claim should subsequently be submitted to Revenue in respect of VAT paid on vehicle/adaptations. 3. What procedures are required on the death of the Primary Medical Certificate holder? The CRO should be contacted as soon as possible as relief of all taxes including motor road tax cease on the vehicle. 10

12 4. If I claim as a passenger with a disability, may I drive the vehicle? No. If you are capable of driving a vehicle, you must claim as a driver with a disability. 9.3 Further Information If you require further information on any aspect of the Scheme please contact: The Office of the Revenue Commissioners Central Repayments Office Freepost M: TEK II Building Monaghan. Telephone: LoCall or [email protected] Part 10 - Organisations Under the Disabled Drivers & Disabled Passengers (Tax Concessions) Regulations 1994 organisations are entitled to repayment of Vehicle Registration Tax (VRT) and Value Added Tax (VAT) paid on specially constructed or adapted vehicles, which are used for the transport of Persons with Disabilities. A disabled person is defined in the legislation as a person who is severely and permanently disabled, fulfilling one or more of the medical criteria set out in Regulation 3 of the Regulations. The medical criteria are detailed at Part 2.2 (and largely relate to the loss or non-use of limbs) Qualifying Criteria A qualifying organisation means a philanthropic organisation which is not funded primarily (greater than 80%) by the State, by any board established by statute, or by any public or local authority and which is chiefly engaged, in a voluntary capacity, on a non-commercial basis, in the care and transport of severely and permanently disabled persons and which is recognised as such, for the purpose of these Regulations, by the Revenue Commissioners Vehicle Qualification Requirements Application for relief may be made for the following types of vehicle: A new vehicle. A used vehicle which has not been previously registered in the State. A used vehicle already registered in the State in which case the amount of the 11

13 repayment will be the residual tax contained in the value of the vehicle. Vehicle for the transport of less than five persons with disabilities The total amount (VRT/VAT) which may be remitted and/or repaid, shall not exceed 15,875 in respect of any one vehicle, specially constructed or adapted for the transport of less than five persons. The remission and/or repayment, is subject to the Qualifying Organisation using the vehicle in question for 2 years from the date of purchase (See Paragraph 10.8 Early Disposal and Audits). Vehicle must be purchased by the organisation and registered in the name of the organisation - see Part 10. Application for Remission of VRT and VAT Repayment Vehicle acquired under any form of lease arrangement does not qualify. Vehicle with an engine size in excess of 4,000c.c. does not qualify. Vehicle for the transport of five persons or more with disabilities The total amount (VRT/VAT) which may be remitted and/or repaid, may exceed the specified limit in respect of any one vehicle, specially constructed or adapted for the transport of five or more persons and where the seating capacity in the vehicle for passengers who are not disabled persons is not greater than twice the seating capacity for passengers with disabilities. The remission and/or repayment, is subject to the Qualifying Organisation using the vehicle in question for 2 years from the date of purchase (See Paragraph 10.8 Early Disposal and Audits). Vehicle must be purchased by the organisation and registered in the name of the organisation - see Part 10. Application for Remission of VRT and VAT Repayment Vehicle acquired under any form of lease arrangement does not qualify. Vehicle engine size limit of 4,000c.c. will not apply. Vehicle where the person with a disability is a driver The total amount (VRT/VAT) which may be remitted and/or repaid, shall not exceed 9,525 in respect of any one vehicle, specially constructed or adapted to take account of the disability of a person as a driver. The remission and/or repayment, is subject to the Qualifying Organisation using the vehicle in question for 2 years from the date of purchase (See Paragraph 10.8 Early Disposal and Audits). Vehicle must be purchased by the organisation and registered in the name of the organisation - see Part 10. Application for Remission of VRT and VAT Repayment Vehicle acquired under any form of lease arrangement does not qualify. Vehicle with an engine size in excess of 2,000c.c. does not qualify. Where a vehicle has obtained full relief or the prescribed limits have been reached under the relevant provisions of the Scheme and the vehicle is subsequently 12

14 purchased by another applicant under the Scheme the vehicle may still qualify for repayment of excise duty on fuel and Motor Tax Exemption Adaptation or Construction The original cost of adaptations transferred from previously qualifying vehicles will be taken into account along with the cost of transferring these adaptations. A vehicle will not be regarded as having being adapted for this purpose solely on the basis that it contains optional extras that are readily available from manufacturers or assemblers Application for Remission of VRT and VAT Repayment New Vehicle On receipt of completed Application Form (DDO), Quotation for Purchase and Quotation for Adaptation of vehicle, a letter of Authorisation (LOA) will be issued. On receipt of Vehicle Identification Number (VIN) an Exemption Notification will issue which permits the vehicle to be registered exempt of VRT, subject to the relevant limits and provided it is a qualifying vehicle under the Scheme. The claim will be processed on receipt of paid Invoices and Individual Vehicle Approval (IVA) certificate (where required - available from authorised person/conversion specialist). Used Vehicles On receipt of completed Application Form (DDO) and the paid invoices in respect of the purchase and the adaptation of the vehicle, the claim will be processed. The majority of used/second hand vehicles purchased from a garage are purchased under the Margin Scheme. This means that no VAT is payable when the vehicle is purchased and accordingly no VAT is refundable in these instances. The invoice for the purchase of the vehicle will state Margin Scheme. Imported Vehicles On receipt of completed Application Form (DDO) and copy of VRTVPD2 (available on Revenue website at and Exemption Notification will issue which permits the vehicle to be registered exempt of VRT, subject to the relevant limits and provided it is a qualifying vehicle under the Scheme. When the vehicle is registered a copy of the Vehicle Import Receipt (available from NCTS centre) and paid invoice in respect of adaptations must be submitted to the Central Repayments Office. Where the vehicle is liable to VAT at registration the Central Repayments Office will process a repayment of that VAT, if applicable. Where a vehicle has obtained full relief or the prescribed limits have been reached under the relevant provisions of the Scheme and the vehicle is subsequently purchased by another applicant under the Scheme the vehicle may still qualify for repayment of excise duty on fuel and Motor Tax Exemption. The onus is on the applicant to ensure that all documents are forwarded to the Central Repayments Office. 13

15 10.5 How to apply for Relief Application Form DDO can be downloaded from the Revenue website and can also be obtained on request from the address below: The Office of the Revenue Commissioners Forms & Leaflets Section, Shanowen Road, Santry, Dublin 9. Telephone: LoCall or All documents received must be originals. Relief from VAT is always by way of repayment. However, relief from VRT can be applied for either by way of remission (i.e. it is not charged when the vehicle is being registered) or repayment. Remission and repayment are dealt with in Paragraph Excise Duty on Fuel 1. A refund of excise duty is available in respect of fuel used in a vehicle, which qualifies under the Scheme, up to a maximum of 4,092 litres per annum. Claims should be submitted on an annual basis from the date an organisation is admitted to the Scheme. 2. The relief applies only to fuel used in the vehicle for the actual transport of the person(s) with the disability. 3. Claim should be submitted on a Form DD4 which can be downloaded from the Revenue website and can also be obtained on request from the address below: The Office of the Revenue Commissioners Forms & Leaflets Section, Shanowen Road, Santry, Dublin 9. Telephone: LoCall or [email protected] 4. Receipts should not accompany claim made to the Central Repayments Office. However they must be retained for a minimum of 2 years, as claim may be the subject of a Revenue Audit see: Paragraph 8.2 Audits. 14

16 10.7 Motor Tax Exemption A vehicle, which has been admitted to the Scheme, will also be entitled to an exemption from payment of annual road tax as follows: 1. In the case of a new vehicle or a vehicle which is being registered in the State for the first time the relief will be granted on application to your local Motor Taxation Office on presentation of the RF100 form. You do not need any documentation from the Central Repayments Office. 2. If the vehicle has been previously registered in the State the Central Repayments Office will issue you with a Certificate of Approval, which should be presented by you to your local Motor Taxation Office. The Motor Tax Offices are listed in the telephone directory under Local Authorities Early Disposal and Audits 1. The organisation is required to keep the vehicle in its possession for at least 2 years from the date of purchase or from the date of making the valid claim, whichever is the later. 2. The organisation is obliged to inform the Revenue Commissioners immediately if any circumstances arise during that period where the vehicle is sold or otherwise disposed of. See Part 8 Page 10 for further details. 3. An application for relief under the Scheme may be the subject of a Revenue Audit Appeals Where your application for relief under the Scheme is refused you will be advised of the reason(s) for the refusal. Refusals may be appealed. The Appeals Procedure is set out in the Vehicle Registration Tax Information Leaflet: Appeals Procedures available at Further Information If you require further information on any aspect of the Scheme please contact: The Office of the Revenue Commissioners Central Repayments Office Freepost M:TEK II Building Armagh Road Monaghan. Telephone LoCall: or [email protected] 15