Vol. 497 No. 2
221 Mr. Neville asked the Minister for Finance if he will re-examine an application made in 1994 for a person (details supplied) in County Limerick under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations. [24742/98]
I am informed by the Revenue Commissioners that they have not received an application or an inquiry in connection with tax relief under the regulations referred to from the person named by the Deputy.
It is a fundamental requirement for relief under the regulations that the disabled person concerned meets the specified medical criteria and is in possession of a primary medical certificate issued by the appropriate senior area medical officer. Refusal of a primary medical certificate may be appealed to the Disabled Drivers Medical Board of Appeal, an independent board, whose decision is final.
