asked the Minister for Finance if he will amend the regulations governing refunds of excise duty on the purchase of cars for use by disabled drivers to provide for refund in cases where the applicants are abnormal in size and requiring special adjustments to their motor cars to enable them to drive.
Written Answers. - Disabled Drivers' Vehicles.
93.
The medical criterion applied by the Revenue Commissioners to the repayment to disabled drivers of excise duty on the purchase price of motor vehicles specially adapted for use by them is based on section 43 of the Finance Act, 1968, which stipulates that, to be eligible for remission of road tax, a disabled driver must be wholly or almost without the use of each of his legs. I have no plans to ask the Oireachtas to amend or repeal section 43 of the Finance Act, 1968.