VRT reclaim for children taking care of parent

[Optimistic]

Hi. My mum takes care of her mother part time in my mum's home. I heard somewhere that a child caring a for a parent can buy a car and claim back the VRT (I think).

My queries are:

Does this apply to new cars only, or does it work with second hand imports etc?
How much does VRT amount to?
Does the parent have to be cared for full time to be eligible for care?
What is the application process?

Thanks a heap, Optimistic

 

[mathepac]

AFAIK this is the only circumstance leading to VAT, VRT, re-claim, road-tax savings and VAT on fuel re-claim - http://www.citizensinformation.ie/c..._for_disabled_drivers_and_disabled_passengers