Vol. 495 No. 1
221 Mr. Penrose asked the Minister for Finance if he will ensure that the qualifying criteria for concession for persons who have a disability will be changed to permit these persons to get the appropriate concessions for the purchase of motor vehicles in view of the fact that they are currently charged for this; and if he will make a statement on the matter. [19645/98]
The Disabled Drivers and Disabled Passengers (Tax Concession) Regulations, 1994 (S. I. No. 353 of 1994) provide for relief from vehicle registration tax, VAT and motor tax in respect of vehicles acquired for the transportation of qualifying disabled persons — whether as drivers or as passengers — and for refund of excise duty on up to 600 gallons of fuel per annum for use in such vehicles. These are valuable and expensive reliefs which, it is estimated, will cost the Exchequer in excess of £15 million in 1998.
The medical criteria for the reliefs are specified in the regulations. The reliefs are targeted at those persons who are permanently and severely disabled with regard to physical mobility. The question of eligibility in each case is determined under the procedures set out in the regulations. The granting of a primary medical certificate is a matter of judgment on the part of the director of community care and medical officer of health in the local health board. If such a certificate is refused, the matter may be appealed to the Disabled Drivers' Medical Board of Appeal, an independent board whose decision is final. Given the cost of the reliefs, it is appropriate that these should be focused on the most severe cases rather than applied generally to all forms of disability.
