Dáil Éireann debate -
Thursday, 24 Oct 1996

Vol. 470 No. 6

Written Answers. - Disabled Persons Tax Relief.

Mary Wallace

Question:

35 Miss M. Wallace asked the Minister for Finance if he will agree to review the medical criteria relating to Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994, relative to section 92 (2) (a) of the Finance Act, 1989, whereby a person without the use of one leg is treated as being different from a person without one leg, in spite of the fact that both persons' inability to use one leg for driving is identical. [19662/96]

Minister for Finance (Mr. Quinn)

The medical criteria which must be met in order that a disabled person may qualify for tax relief are set out in Regulation 3 of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994. Six different types of disability are listed and a qualifying person must meet at least one of them. The disabilities include:

(b) "persons wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs",

(d) "persons without one or both legs".

These regulations were drawn up after consultation with a wide range of interested parties including the organisations representing the disabled. The purpose of the disabled drivers scheme is to target what are costly reliefs on those who are clearly severely and permanently disabled. There will always be difficulties in defining these categories in a satisfactory manner without opening up the scheme too widely. However, the operation of the scheme is kept under periodic review and the point raised by the Deputy will be taken into account in that regard.