The fundamental requirement for relief from tax under the Disabled Drivers and Passengers (Tax Concessions) Regulations, 1994, is that the disabled person meets the specified medical criteria and is in possession of a primary medical certificate to that effect issued by the appropriate senior area medical officer, who is an official of the local health board. The Revenue Commissioners are unable to consider an application for relief without the issue of a primary medical certificate. In cases where the issue of a certificate is refused, it is open for the applicant to appeal this refusal to the disabled drivers medical board of appeal, an independent board whose decision is final. I am informed by the Revenue Commissioners, who are responsible for the administration of the disabled drivers and disabled passengers scheme, that the number of applications processed by them is as follows: