Finance Act 2015

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Fuel grant

81. (1) The Minister may pay, out of moneys provided by the Oireachtas, a grant to a person in respect of hydrocarbon oil used for combustion in the engine of a vehicle 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.

(2) The Minister, after consultation with the Minister for Health and the Data Protection Commissioner, may make regulations for the purposes of this section to provide for the following:

(a) the payment of the grant;

(b) the annual maximum quantity of hydrocarbon oil in respect of which a claim may be made;

(c) the rates of the grant payable in respect of different types of hydrocarbon oil;

(d) eligibility criteria;

(e) the manner in which an application for the grant is to be made;

(f) the information to be furnished by an applicant for the grant;

(g) procedures for the reimbursement of overpayments and erroneous payments;

(h) the publication of administrative guidelines;

(i) any consequential or ancillary matters as appear to the Minister to be necessary or expedient for the proper administration of the grant.

(3) When making regulations under subsection (2), the Minister shall have regard to the following:

(a) Government policy to the extent that it relates to severely and permanently disabled persons;

(b) the importance of ensuring the affordability of motorised transport for severely and permanently disabled persons; and

(c) the need to assist severely and permanently disabled persons and organisations engaged in the transport of severely and permanently disabled persons with part of the cost associated with the purchase of hydrocarbon oils.

(4) Without prejudice to the generality of subsection (3) —

(a) in specifying the rate of the grant in respect of a type of hydrocarbon oil, the Minister shall have regard to the retail price of hydrocarbon oil of that type, and

(b) in specifying eligibility criteria, the Minister shall have regard to any eligibility criteria specified in regulations made under section 92 of the Finance Act 1989 .