Vol. 533 No. 2
88 Mr. Hayes asked the Minister for Finance the categories of person entitled to obtain relief under the Disabled Drivers and Disabled Passengers (Tax Concession) Regulations, 1994; the plans he has to extend this scheme to a greater number of persons who are disabled, but who are currently excluded from the scheme; and if he will make a statement on the matter. [8506/01]
The medical criteria for the purposes of the tax concessions under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994. Six different types of disablement are listed under the regulations and a qualifying person must satisfy one or more of them. The six types of disablement are as follows: (a) persons who are wholly or almost wholly without the use of both legs; (b) persons wholly without the use of one of their legs and almost wholly without the use of the other leg such that they are severely restricted as to movement of their lower limbs; (c) persons without both hands or without both arms; (d) persons without one or both legs; (e) persons wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg; (f) persons having the medical condition of dwarfism and who have serious difficulties of movement of the lower limbs.
The disabled drivers and disabled passengers tax concessions scheme is under review by an interdepartmental committee under the chair of an official from the Department of Justice, Equality and Law Reform. I understand that the work of the committee is on-going. It would be imprudent of me to consider any amendments to the scheme until such time as the review is completed and its content is given due consideration.
