Dáil Éireann debate -
Thursday, 7 Oct 1999

Vol. 508 No. 5

Written Answers. - Disabled Drivers' Tax Concessions.

Róisín Shortall

Question:

85 Ms Shortall asked the Minister for Finance the progress of the review group on the disabled drivers' tax concession scheme; when the final report will be completed; when he will amend the scheme; and if he will make a statement on the matter. [19441/99]

Minister for Finance (Mr. McCreevy)

An inter-departmental group was established in April 1998, under the chair of the Department of Justice, Equality and Law Reform, with a view to determining what modifications, if any, might be proposed to the disabled drivers' and disabled passengers' tax concessions scheme. As the Deputy is aware, this scheme is operated on a day-to-day basis by the Revenue Commissioners. In addition to the representative from the Department of Justice, Equality and Law Reform, the group has representatives from the Department of Finance, the Department of Health and Children and the Revenue Commissioners.

The group, which has met on a number of occasions, will be arranging to meet with representatives of a number of organisations and with a number of persons who have indicated a wish to make oral submissions to it. The information furnished at these listening meetings will facilitate the group in bringing its work to a conclusion and in finalising its report for consideration.

Róisín Shortall

Question:

86 Ms Shortall asked the Minister for Finance the number of audits of disabled drivers' tax concessions carried out in each of the years from 1997 to date; the outcome in each case; the unit in the Revenue Commissioners which carried out this work; the purpose of this work; the reason in this regard; and if he will make a statement on the matter. [19442/99]

Minister for Finance (Mr. McCreevy)

I am informed by the Revenue Commissioners, who are responsible for the administration of the disabled drivers' and disabled passengers' tax con cessions scheme, that the number of claims for tax relief on motor vehicles is as follows:

Year	Referred for Audit	Outcome of Audit	Allowed	Refused
1997	304	290	14
1998	448	427	21
1999	361	341	20
(to end of August)

The scheme is administered by the central repayments office, Monaghan, which is also responsible for the selection of cases for audit. Selections are based on a risk analysis basis and take account of the experience gleaned from the administration of the scheme. Audits are carried out by vehicle registration tax or VRT control officers who are assigned to that work in the various customs and excise collections. The purpose of audit is to ensure that all of the terms and conditions for relief under the regulations are met. Audit is a feature of repayment/relief schemes operated by the Revenue Commissioners.

Generally speaking the claims referred to above were refused because one or more of the fundamental requirements of the scheme were not met. For example; in the case of the disabled passenger scheme, the residency requirement was not met; the vehicle was not used for the transport of the disabled person or the vehicle was leased rather than purchased outright by the applicant. In each case the person concerned was informed of his/her rights of appeal.

In addition, following audit, five cases were referred to the disabled drivers' medical board of appeal, an independent body, for reassessment, and in each case the primary medical certificate originally issued was cancelled by the board. Claims for repayment of excise duty on fuel used for the transport of disabled persons are made on a four monthly basis and these are subject to separate checks to ensure that the fuel involved was purchased by the applicant and used for the purpose stated.