A comprehensive review of the workings of the provisions set out in the Disabled Drivers' (Tax Concessions) Regulations, 1989, scheme was carried out in 1993 and resulted in the adoption of the Disabled Drivers' and Disabled Passengers' (Tax Concessions) Regulations. 1994. Six different types of disability are listed under the regu lations and a qualifying person must satisfy one or more of them.
The 1994 regulations were drawn up following wide ranging consultation with the Departments of Health and Children, the Environment and Local Government and Justice, Equality and Law Reform, the Disabled Drivers' Medical Board of Appeal, the Revenue Commissioners, Opposition spokespersons for finance and organisations representing disabled persons.
The issue of the medical criteria for qualification was looked at in considerable detail during the review process, bearing in mind the various representations which had been received seeking the extension of the benefits of the scheme to other medical categories. The review recommended that the then existing specific medical criteria should remain broadly unchanged.
The principal issue of concern expressed in connection with the reliefs then was, and still is, in relation to their scope. Arguably, the pressure to extend the scheme is driven by its substantial benefit in terms of the tax relief available.
The current medical criteria are designed so that people who qualify for the scheme do so irrespective of the original cause of their disability and this is considered to provide for equitable treatment of those with severe mobility difficulties.
As I am on record as saying in this House, I appreciate the difficulties which people who suffer from some disability face in coping with every day life. There are very many people with various forms of disability who would consider themselves as having a genuine case for the tax relief. Given the level of the benefits available under the scheme, the cost is quite considerable and extending it further would present any Minister for Finance with some dilemmas. The total number of beneficiaries under the scheme is in the region of 7,000. The cost of relief in 2000 was in the region of £22 million, as compared to £4 million in 1994, which shows just how this scheme is being sought out and used. The scheme is not means tested.
As the House is aware, this scheme is currently under review by an inter-departmental group which is chaired by an official from the Department of Justice, Equality and Law Reform. In addition to representatives from that Department, the group has representatives from the Department of Finance, the Department of Health and Children, the Department of Social Community and Family Affairs and the Revenue Commissioners. The group is examining all aspects of the scheme, including the medical criteria. I understand that the work of the committee is ongoing.
