Vol. 492 No. 4
184 Mr. Allen asked the Minister for Finance if the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 allow persons with a mental handicap to apply for the concessions involved in the scheme or whether the concessions extend to the families of mentally handicapped. [14174/98]
185 Mr. Allen asked the Minister for Finance if the primary medical certificate, issued for the purposes of section 92 of the Finance Act, 1989, and the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 are relevant to young people who are mentally retarded; and if the section of the Act and the Regulations enable an individual with a mental handicap to apply for concessions. [14175/98]
I propose to take Questions Nos. 184 and 185 together.
The benefits under the scheme, referred to by the Deputy, are targeted at people who are severly and permanently disabled with regard to mobility. Mental handicap, of itself, does not qualify a person for tax relief under the scheme. Where a person, irrespective of his/her age, satisfies the appropriate director of community care and medical officer of health that he or she meets the qualifying criteria set down in the regulations governing the scheme, a primary medical certificate is issued for presentation to the Revenue Commissioners, who operate the scheme on a daily basis. Where the issue of the certificate is refused, the person concerned may appeal to the medical board of appeal, an independent board whose decision is final.
The scheme covers both disabled drivers and disabled passengers. In the case of a qualifying disabled passenger, a family member, who resides with and is responsible for the transport of the qualifying disabled person, may apply for tax relief in respect of a suitably adapted vehicle which has been puchased for transport of the disabled person. The Deputy may obtain further information on the scheme from the Central Repayments Office, Coolshannagh, Monaghantelephone 047-82800.
