Vol. 407 No. 3
85 Mr. R. Bruton asked the Minister for Finance if his attention has been drawn to the inconsistencies in the way in which directors of community care are interpreting the disabled drivers' tax concessions, 1989 (S.I. 340 of 1989); and if he will take steps to promote a uniform and generous interpretation.
The Disabled Drivers (Tax Concessions) Regulations, 1989, (S.I. 340 of 1989), which govern the operation of the disabled drivers scheme are currently being reviewed in accordance with a commitment previously given in the House. As part of that review all aspects of the operation and conditions of the scheme are being examined to ensure that it is, as far as is possible, fair and equitable to all concerned, within the financial constraints which must, of necessity, apply.
The particular issues which the Deputy raises in his question will be examined as part of the review, in which the Opposition spokespersons will, as I have indicated previously, be involved in due course.
86 Mr. R. Bruton asked the Minister for Finance if his attention has been drawn to the fact that the Revenue Commissioners are questioning certificates submitted by the directors of community care under S.I. 340 of 1989 relating to disabled drivers' tax concessions and forcing disabled persons to undergo the considerable expense of an appeal even though the directors are the appropriate persons to make medical judgments involved.
I am informed by the Revenue Commissioners that only certificates which are altered, annotated or incorrectly completed by the directors of community care are returned for reconsideration to the issuing director.
In any case where the certificate cannot be accepted by the commissioners, they have written to the issuing director of community care pointing out that the applicant cannot be admitted to the scheme on the basis of the certificate in question. They inquire whether it is proposed to issue a replacement certificate. Where no replacement certificate is issued, the commissioners inform the applicant that she is entitled to a review of the case by the medical board of appeal established for the purposes of the scheme.
