Theresa Ahearn
Question:41 Mrs. T. Ahearn asked the Minister for Finance if car owners with severely physically handicapped children are entitled to exemption of a charge for car taxation; and if he will make a statement on the matter.
Written Answers. - Disabled Drivers' Scheme.
The disabled drivers' scheme, established under the Disabled Drivers (Tax Concessions) Regulations, 1989, provides significant tax concessions to qualifying disabled drivers and passengers with severe mobility problems. The reliefs available under the scheme include repayment of VAT and Vehicle Registration Tax on the acquisition of a vehicle to a limit of £9,000 in a period of two years for qualifying disabled passengers, excise duty refunds on up to 600 gallons of petrol or diesel annually and exemption from road tax.
Disabled passengers, including children, qualify under the scheme if they are certified by a Director of Community Care and Medical Officer of Health in the local health board as coming within one or more of the following categories of disability: (a) wholly or almost wholly without the use of both legs; (b) wholly without the use of one leg and almost wholly without the use of the other leg such that the person is severely restricted as to movement of the lower limbs; (c) without both hands or without both arms; (d) the person has the medical condition of dwarfism and has serious difficulties of movement of the lower limbs.
In the case of qualifying disabled passengers, the scheme covers vehicles specially constructed or adapted to take account of their disability, subject to the cost of such adaptation amounting to at least 20 per cent of the pre-tax cost of the vehicle. I consider that, having regard to the substantial package of benefits arising from qualification for the scheme and to the position that in this case, use of the vehicle other than for transportation of the disabled passenger will be involved, it is reasonable to confine the scheme to such adapted vehicles.
My Department recently completed a comprehensive review of the operation of the regulations governing the disabled drivers scheme and, in line with a commitment I gave on Committee Stage of the Finance Bill, 1993, copies of the review are now with the Opposition spokerspersons for their consideration and comments. The scheme itself is administered by the Revenue Commissioners and details and application forms can be obtained from the Disabled Drivers Section, Central Vehicle Office, Customs and Excise, Rosslare Harbour, County Wexford, Telephone: 053-33750.