Mary Wallace
Question:50 Miss M. Wallace asked the Minister for Finance the number of people in County Meath who benefit from each allowance operated by his Department for people with disabilities. [11830/96]
Written Answers. - Tax Allowance.
I am informed by the Revenue Commissioners that certain tax concessions are granted to disabled persons in the imposition of both indirect and direct taxes.
In regard to indirect taxes, the concessions are granted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994. The reliefs under these regulations include: the payment of vehicle registration tax (VRT), the repayment of VAT, the repayment of excise duty on fuel used in a vehicle on which VRT has been repaid, and the grant of exemption from road tax.
These are granted to disabled persons who qualify under the scheme. At present there are 116 persons resident in County Meath who are registered under this scheme as disabled persons and who benefit under some or all of the above reliefs. As regards direct taxes, the concessions available include incapacitated child allowance, blind person's allowance, dependent relative allowance, and housekeeper allowance.
Tax relief is also available in respect of a properly drawn up deed of covenant in favour of a permanently incapacitated individual. Furthermore, persons may claim tax relief for certain medical expenses incurred in respect of themselves, their spouses, dependent children or a dependent relative in respect of whom they are entitled to a dependent relative allowance.
I regret to inform the Deputy that statistics are not available which would enable the information requested to be provided in relation to direct tax concessions on a regional basis.