Vol. 504 No. 4
171 Ms Clune asked the Minister for Finance the proposals, if any, he has to give tax relief or other financial incentives to persons who provide a dedicated transport service for the disabled; and if he will make a statement on the matter. [12138/99]
The Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994, provide for tax relief in respect of vehicles purchased by qualifying persons and philanthropic organisations for the transport of severely and permanently disabled persons. The relief is subject to certain conditions and restrictions and, in general terms, consists of relief from VAT and VRT on the purchase and adaptation of the vehicle; repayment of excise duty on fuel for use in the vehicle; exemption from the annual road tax.
Commercial or business operators do not qualify under the regulations. Copies of the regulations are available in the Oireachtas Library.
172 Ms Shortall asked the Minister for Finance if the interdepartmental group reviewing the disabled drivers and passengers tax concession scheme has completed its task; if not, when a decision will be reached on the extension of the scheme to other people with disabilities; if his attention has been drawn to the frustration of applicants and occupational therapists who have to deal with the very limited scope of the scheme; and if he will make a statement on the matter. [12175/99]
The interdepartmental group to which the Deputy refers is chaired by an official from the Department of Justice, Equality and Law Reform. I understand from my colleague, Deputy O'Donoghue, Minister for Justice, Equality and Law Reform, who answered a parliamentary question on Thursday, 6 May 1999 on this matter, that the interdepartmenal group hopes to furnish its report to me for consideration prior to the summer recess.
As I have said on a number of occasions, the current scheme is costly and opening it up to wider ranges of disabilities would significantly add to this cost. I must caution, therefore, against an expectation that every person who suffer from some form of disability or disablement will be admitted to this scheme as a result of this review.
173 Ms Shortall asked the Minister for Finance the precise definition of dwarfism as used in the Disabled Drivers and Disabled Persons (Tax Concessions) Regulations, 1994; the height involved; and if he will make a statement on the matter. [12176/99]
Dwarfism is not defined in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regu lations, 1994. However, the qualifying medical criteria for the relief are set out in regulation 3, and include "persons having the medical condition of dwarfism and who have serious difficulties of movement of the lower limbs". The question of whether a person meets the specified medical criteria to qualify under the scheme is a matter to be determined by the appropriate senior area medical officer who is responsible for the issuing of a primary medical certificate. In cases where the issue of the primary medical certificate is refused, it is open to the applicant to appeal this refusal to the Disabled Drivers Medical Board of Appeal, an independent body, whose decision is final.
