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 medical criteria specified in the regulations 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. 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.
It should be noted that neither my Department nor the Revenue Commissioners have any role in the medical assessment of disabled persons or the issue of primary medical certificates.
I understand that the person referred to has been refused the required primary medical certificate and has appealed this refusal to the disabled drivers medical board of appeal. An appointment for assessment by the board of appeal will be notified to the person concerned in due course.
The Deputy may wish to note that there are other State funded schemes aimed at mobility, namely a mobility allowance and a motorised transport grant, both of which are payable by the health boards.