Vol. 504 No. 7
193 Proinsias De Rossa asked the Minister for Finance the reason there is no tax allowance granted for those who are partially deaf when there is substantial tax allowance for those who are partially blind; and if he will make a statement on the matter. [12655/99]
The blind person's tax allowance was introduced in the 1971 budget. The definition of blind person for the purposes of the allowance, which is set out in section 468 of the Taxes Consolidation Act, 1997, was established in consultation with the Department of Health.
There is no provision for a similar relief for deaf or partially deaf persons. However, under section 469 of the Taxes Consolidation Act, 1997, medical expenses relief is available in respect of the cost of a hearing aid, where this has been prescribed by a medical practitioner as defined by the Act. This is in contrast to routine ophthalmic treatment, including provision and maintenance of spectacles, which is not covered by medical expenses relief. In addition, the Value-Added Tax Act, 1972, provides for the application of the zero rate of VAT to a range of medical equipment and appliances including deaf aids.
As you will appreciate, I receive numerous requests, many from very worthwhile causes, for the introduction of new reliefs or the extension of existing ones. Tax reliefs by their very nature reduce the tax base and make general reform of the tax system that much more difficult. Government policy in recent years has been to reduce the burden of personal taxation to reward effort and improve the incentive to take up employment. This has benefited all taxpayers.
194 Mr. Naughten asked the Minister for Finance the plans, if any, he has to extend the disabled drivers and disabled passengers tax refund scheme to blind people in view of the fact blindness causes immobility similar to the loss of a limb; and if he will make a statement on the matter. [12697/99]
I refer the Deputy, for his information, to the reply to the Adjournment debate held on 2 March, 1999 which dealt comprehensively with this matter and my reply to similar Parliamentary Questions Nos. 141 and 145 dated 27 April, 1999. I can confirm that I have no plans to include blind people to the list of those eligible for the disabled drivers and disabled passengers (tax concessions) scheme. The present medical criteria for access to the scheme relate essentially to disabilities which seriously and permanently impair the physical mobility of the person concerned. This reflects the origins of the scheme as a relief for disabled persons who were confined to wheelchairs but nevertheless were capable of driving suitably adapted motor cars.
A review of the scheme is being undertaken by an interdepartmental group chaired by the Department of Justice, Equality and Law Reform The existing medical criteria for qualification is one of the issues that have been raised with that group. I await its report. However 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 a broader range of persons who suffer from some form of disability or disablement will be admitted to the scheme as a result of this review.
