Vol. 535 No. 1
253 Mr. Penrose asked the Minister for Finance the eligibility criteria which an applicant must satisfy to qualify for the full range of tax reliefs and allowances for qualifying disabled persons under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994; if he will furnish the relevant application forms for the appropriate scheme; and if he will make a statement on the matter. [11453/01]
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; and (f) persons having the medical condition of dwarfism and who have serious difficulties of movement of the lower limbs.
I am informed by the Revenue Commissioners, who are responsible for the administration of the scheme, that the eligibility criteria and the terms and conditions of the scheme are set out in detail in the information booklet VRT7. I understand a copy of this booklet has been sent directly to the Deputy together with the relevant application form.
