Vol. 529 No. 1
492 Ms Cooper-Flynn asked the Minister for Finance the reason a person (details supplied) in County Mayo was refused a disabled driver's tax refund on her car purchase; and the requirements which must be met in order to qualify for a tax refund. [1978/01]
I am informed by the Revenue Commissioners that they have not received an application for relief under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994, from the person referred to by the Deputy. It is a fundamental requirement for relief from tax under the regulations 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. The Revenue Commissioners cannot even consider an application for relief without the issue of this certificate. In cases where the issue of a 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. I understand that the person concerned was refused the issue of a primary medical certificate and that this refusal was appealed to the board of appeal. It is also understood that the person was assessed by the board on 27 October 1999 where it was found that the specified medical criteria for the relief were not met and the appeal was refused accordingly. It is of course open to the person to reapply for the required certificate at some time in the future if it is felt that his/her medical condition has changed to the extent that the medical criteria for the relief may be met.
