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Dáil Éireann debate -
Thursday, 14 Mar 1991

Vol. 406 No. 5

Written Answers. - Tax Concession.

Paul Connaughton

Question:

47 Mr. Connaughton asked the Minister for Finance the reason an application for a disabled driver's tax concession was not granted to a person (details supplied) in County Galway despite serious and permanent injury sustained in a farming accident a few years ago; if he will reinvestigate the criteria for eligibility in this case; and if he will make a statement on the matter.

To be eligible for repayment, a person's disablement must conform to the medical criteria specified in the Disabled Drivers (Tax Concessions) Regulations, 1989, and must be certified accordingly by the director of community care and medical officer of health (DCC) in the relevant health board area. I am informed by the Revenue Commissioners that the medical certificate furnished in this case did not certify that the applicant's disablement conformed to one of the eligible criteria. The Revenue Commissioners sought clarification from the DCC in July 1990 and again in February 1991 but have received no reply. In the circumstances eligibility for refund on medical grounds has not been established.

The Disabled Drivers (Tax Concessions) Regulations, 1989, are currently under review. The medical criteria will be reconsidered as part of that review. As has been previously indicated in the House, the Opposition spokespersons will be consulted as part of the review.
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