The position in relation to PCP was recently clarified by the Revenue.
They regard PCP Finance arrangements as leases and as such anyone who has purchased using PCP is not eligible for the Disabled Drivers and Passenger Tax Relief Scheme. HP Agreements are allowable. It is that PCP Finance is not HP Agreements.
This opinion is supported by a recent decision by the European Court of Justice (ECJ) on 4th October 2017 in the case of HMRC v Mercedes-Benz Financial Services UK Ltd.
(a) the ownership of the vehicles concerned remains with Car Finance Company (despite the fact the car may be registered with the applicant) until the final payment option is exercised. They have not borne or paid VAT, VRT or residual VRT on this vehicle until the final payment option has been exercised.
(b) In a standard HP Agreement the final purchase fee is a nominal amount whereas PCP Finance typically involves a final payment encompassing most of the value of the vehicle .
(c) the agreements put in place between Car Finance Company and Applicant under PCP are not regarded as standard HP agreements but are regarded as a form of lease agreement which is not allowed under the Drivers and Passengers with Disabilities scheme.
Operation Enable is a multi-agency initiative between An Garda Síochána, Dublin City Council, Dublin Street Parking Services, the Irish Wheelchair Association (IWA) and the Disabled Drivers Association of Ireland (DDAI). For more info
The objective of the Operation is to remind motorists of the need to respect the Disabled Parking Bays in Dublin City Centre and to remind Disabled Parking Permit holders of the need to respect the conditions attached to the permits.
With the increased volume of traffic and the ongoing construction projects in Dublin City Centre at the moment, on-street parking is at a premium. An unfortunate consequence of this has been an upsurge in both motorists illegally parking in disabled parking bays and also instances of people misusing the parking permits themselves.
All the agencies involved in ‘Operation Enable’ are urging motorists not to block access to disabled bays. Richard Ryder, Marketing Manager for the Disabled Drivers Association of Ireland adds that “The most common excuse given by motorists illegally parking in disabled bays is ‘I’ll only be a minute’ or ‘I’ll move if somebody comes along” adding “That’s never the case however and illegal parking like this causes genuine misery.”
Tony Maher, National Transport Manager for the Irish Wheelchair Association states that “The availability of wheelchair accessible parking spaces is an essential lifeline for motorists with disabilities. Far too often these spaces are occupied by able bodied drivers.”
Sergeant Peter Woods, DMR (Traffic) Division in Dublin Castle advises that this public appeal to motorists to respect the disabled parking bays in the city-centre will be followed up by targeted enforcement and adds that those who break the rules can expect to be prosecuted. “We will be working closely with Dublin City Council and Dublin Street Parking Services and actively checking permits and enforcing the regulations in respect of the Disabled Parking Bays in the city-centre area.”
The offence of illegally parking in a disabled bay is dealt with by way of a fixed charge notice for €80, rising to €120 if not paid in the first 28 days. If still unpaid after 56 days, a summons to Court is issued with a possible fine of up to €1,000 on conviction.
It is an offence to forge or fraudulently alter any permit, or fraudulently lend to or allow a permit to be used by any person other than the holder. An offence of this nature is subject to a maximum fine of €2,000 and or three months imprisonment.
Photo Taken at the launch of Operation Enable in the grounds of Dublin Castle
The Disabled Drivers Association of Ireland was saddened to learn of the passing of former Treasurer and Director, Harold Grimes of Milehill, Ballinrobe, Co. Mayo. Harold, seen above meeting then Uachtarán, Eamon De Valera in 1969, was active in the formation of the Association in 1970. Active is very much an understatement as he was a key figure in the growth and development of the Association over its first 30 years.
Harold was a major support to the first two General Secretaries/Chief Executives, Martin Donohoe and Derek Farrell, who relied on his abilities to oversee the financial control of the Association. He acted as de facto Financial Controller, through the years of the construction of headquarters in Ballindine, the creation of Ability Enterprises, the EU funded projects, and the vocational training programmes under the auspices of the National Rehabilitation Board.
We extend our sympathy to his loving family, brothers Paddy (Sligo), Gerry (Dundalk), Vincent (Sligo), Oliver, Jarlath, sisters-in-law Patricia, Barbara (Letterkenny), Mary (Sligo), Mary (Dundalk), Rhona, Mary (Ballinrobe). nephews, nieces, relatives and friends.
Harold Grimes will repose at St.Joseph’s Funeral Home, Ballinrobe on Tuesday evening from 6pm to 8pm. Removal from his residence on Wednesday morning to St. Mary’s Church, Ballinrobe for Requiem Mass at 12 noon with the Funeral proceeding to the New Cemetery
As a mark of respect to the debt the organisation owes Harold Grimes, the offices of the Disabled Drivers Association of Ireland in Ballindine will remain closed on Wednesday 23rd November
Rest in Peace
It is with great sadness that on September 20, 2016, we learned of the sad passing of our friend and colleague Sheila O’Donoghue. Sheila passed peacefully, in the tender care of the staff of the I.T.U. Cork University Hospital.
Sheila was a colossus in the history of our Association. She has been a tireless worker for disabled persons since its foundation in 1970 and before in the groups that led to its formation. Although ill health prompted her retirement from the Board this year, she was still actively working from the Association’s Cork office days ago. She will be deeply missed.
We extend our sympathies to her loving nieces Julie and Eileen, relatives, friends and colleagues within the Disabled Drivers Association of Ireland and without.
As a mark of respect to our colleague, Sheila, the offices of the Disabled Drivers Association of Ireland in Ballindine and in Mahon Point in Cork (including Shopmobility) will remain closed on Thursday 22nd September 2016 as a mark of respect.
The removal will take place on Wednesday 21st at 7:30pm in Ballyphephane church followed by funeral mass on Thursday 22nd at 12 noon in the same church.