I propose to take Questions Nos. 184 and 185 together.
The benefits under the scheme, referred to by the Deputy, are targeted at people who are severly and permanently disabled with regard to mobility. Mental handicap, of itself, does not qualify a person for tax relief under the scheme. Where a person, irrespective of his/her age, satisfies the appropriate director of community care and medical officer of health that he or she meets the qualifying criteria set down in the regulations governing the scheme, a primary medical certificate is issued for presentation to the Revenue Commissioners, who operate the scheme on a daily basis. Where the issue of the certificate is refused, the person concerned may appeal to the medical board of appeal, an independent board whose decision is final.
The scheme covers both disabled drivers and disabled passengers. In the case of a qualifying disabled passenger, a family member, who resides with and is responsible for the transport of the qualifying disabled person, may apply for tax relief in respect of a suitably adapted vehicle which has been puchased for transport of the disabled person. The Deputy may obtain further information on the scheme from the Central Repayments Office, Coolshannagh, Monaghantelephone 047-82800.