Vol. 473 No. 6
101 Mr. Haughey asked the Minister for Finance if he will review the medical criteria set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994, in view of the fact that the criteria A to F might not cover applicants with spina bifida; and if he will make a statement on the matter. [2323/97]
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 under headings (a) to (f) of the regulations and, in order to qualify, a disabled person must meet at least one of the disabilities. The medical criteria are based on the degree of disability suffered by the person, rather than on the nature of the disease itself. Consequently, a person who is suffering from spina bifida may, in fact, be eligible for tax relief. Under regulation 4, the determination of the extent of the disability is a matter for the appropriate director of community care and medical officer of health.
