S.I. No. 139/2014 - Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2014.

1. These Regulations may be cited as the Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2014.

2. These Regulations come into operation on 1 January 2015.

3. The Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (

S.I. No. 353 of 1994

) are amended by revoking Regulation 16.

GIVEN under my Official Seal,

13 March 2014.

MICHAEL NOONAN,

Minister for Finance.

EXPLANATORY NOTE

(This note is not part of the instrument and does not purport to be a legal interpretation).

This Order ends the excise relief on fuel, provided as part of the Disabled Drivers and Passengers Scheme, from 1 January 2015 by revoking Regulation 16 of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 from that date.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

21

st March

, 2014.

I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 92 (as amended by

section 17

of

Finance (No. 2) Act 1992

(No. 28 of 1992)) of the

Finance Act 1989

(No. 10 of 1989), after consultation with the Minister for Health (as adapted by the Health and Children (Alteration of Name of Department and Title of Minister) Order 2011 (

S.I. No. 219 of 2011

)) and the Minister for the Environment, Community and Local Government (as adapted by the Environment, Heritage and Local Government (Alteration of Name of Department and Title of Minister) Order 2011 (

S.I. No. 193 of 2011

)) hereby make the following regulations