Vol. 518 No. 6
250 Mr. McGuinness asked the Minister for Finance if he will expedite an application for a primary medical certificate for a person (details supplied) in County Kilkenny who has spina bifida and urgently requires transport. [12607/00]
It is a fundamental requirement for relief from tax under the Disabled Drivers' and Disabled Passengers' (Tax Concessions) Regulations, 1994 that the disabled person meets the specified medical criteria and is in possession of a primary medical certificate to that effect issued by the appropriate senior area medical officer, who is an official of the local health board. In cases where the issue of the certificate is refused, it is open to the applicant to appeal this refusal to the Disabled Drivers Medical Board of Appeal, an independent board whose decision is final. It should be noted that neither the Revenue Commissioners nor my Department have any role in the medical assessment of persons for the purposes of the tax relief. The Revenue Commissioners cannot consider an application for relief without the issue of the primary medical certificate. I have been informed by the Revenue Commissioners that they have no such application from the person named by the Deputy.
