asked the Minister for Finance if his attention has been drawn to the discrimination exercised against a person (details supplied) in County Dublin arising from a stroke making him wholly or almost wholly without the use of one or other of his legs and the action, if any, he intends taking to exempt him from section 43 (1) of the Finance Act, 1968; and if he will make a statement on the matter.
Written Answers. - Tax Exemption for Disabled Person.
14.
I assume that the Deputy is referring to an application by the person in question for repayment of excise duty under the disabled drivers scheme in respect of a motor vehicle purchased by him. It is a condition of repayment of excise duty under that scheme that the Revenue Commissioners must be satisfied that the applicant is wholly or almost wholly without the use of each of his legs. The medical evidence furnished to the commissioners in this case indicated that the applicant's disability was not such as would meet the criteria for allowing repayment and accordingly they refused the application.