Vol. 481 No. 2
41 Mr. Callely asked the Minister for Finance the reason disabled drivers' and disabled passengers' tax concessions were first introduced; his views on whether the spirit of such concessions are being met; the other issues, if any, which have been considered in this regard; and if he will make a statement on the matter. [15634/97]
63 Mr. Callely asked the Minister for Finance if his attention has been drawn to the concerns by people with a disability who wish to avail of tax concessions but find the regulations too restrictive; if he will review this situation; and if he will make a statement on the matter. [15635/97]
I propose to take Questions Nos. 41 and 63 together.
Section 43 of the Finance Act, 1968, introduced an exemption from road tax for vehicles adapted or constructed for and used by disabled persons, who in the main would have been confined to wheelchairs. The scheme was later extended to allow for relief from VAT and excise duty (replaced by Vehicle Registration Tax with effect from 1 January 1993) on the acquisition of a vehicle and from excise on the petrol uses. Medical certification was by the disabled person's own doctor and required that the person be "wholly or almost wholly without the use of each of his (her) legs".
The limited medical criteria applying under the scheme were seen as being excessively restrictive and, in addition, the piecemeal fashion in which the scheme developed gave rise to a number of anomalies and abuses. Therefore a framework for a new consolidated scheme of reliefs was provided for under section 92 of the Finance Act, 1989. The regulations, made under that Act, set out criteria for eligibility for the reliefs as well as specifying their scope and various procedures to be complied with in order to qualify for benefit.
A comprehensive review of the workings of the provisions set out in the 1989 scheme was carried out in 1993 and resulted in the adoption of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. Six different types of disability are listed under the regulations and a qualifying person must satisfy one or more of them. These regulations were drawn up following consultation with the Departments of Health and Children, Environment and Local Government and Justice, Equality and Law Reform, the Disabled Drivers Medical Board of Appeal, the Revenue Commissioners, and Opposition spokespersons for Finance. The scope of the medical criteria for qualification was looked at in considerable detail in the course of the review, bearing in mind the various representations which had been received seeking the extension of the benefits of the scheme to many additional categories of disabled people. The review recommended that the existing specific medical criteria should remain largely unchanged.
