It is assumed that the Deputy is referring to the Disabled Drivers' and Disabled Passengers' (Tax Concessions) Regulations, 1994 which govern the disabled drivers' and disabled passengers' (tax concessions) scheme.
It is a fundamental requirement for relief under the scheme that the person with the disability 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. Where the issue of the required certificate is refused this may be appealed to the disabled drivers' medical board of appeal which is an independent body whose decision is final. It should be noted that neither my Department nor the Revenue Commissioners have any role in the medical assessment of persons for the purposes of the relief.
In this case I understand that the person concerned was refused a primary medical certificate and has lodged an appeal in this regard with the board of appeal. An appointment will be made for assessment of the person by the board in due course.
The Revenue Commissioners are unable to consider an application for admission to the scheme without the issue of a primary medical certificate. For the Deputy's information, there are other State funded schemes aimed at mobility, namely a mobility allowance and a motorised transport grant, both of which are payable by the health boards.