Vol. 508 No. 2
89 Mr. Durkan asked the Minister for Finance the reason motor vehicle tax concession under 1994 tax regulations and the Finance Act, 1989 (details supplied), was not granted in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [18472/99]
As the Deputy is no doubt aware, the scheme under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994, is operated on a day-to-day basis by the Revenue Commissioners.
I am informed by the Revenue Commissioners that they have no record of an application or inquiry by the person concerned for benefit under the regulations.
It is a fundamental requirement for relief under the above regulations that the disabled person must meet the medical criteria specified in the regulations and be in possession of a primary medical certificate to that effect issued by the appropriate senior area medical officer. An application for relief under the regulations may not be considered by the Revenue Commissioners without the issue of the required certificate.
In the case of the person referred to, I understand that the issue of the required certificate has been refused and that this refusal was appealed to the Disabled Drivers Medical Board of Appeal on 9 July 1999. This is an independent board whose decision is final. I understand that the board of appeal will list a date for a hearing of this appeal.
