The disabled drivers and disabled passengers (tax concessions) regulations, 1994 were drawn up by the Minister for Finance and come under the remit of the Revenue Commissioners. The Department of Health and Children has no statutory responsibility for the regulations or their operation.
To qualify, a person must meet the medical criteria specified in the above regulations, which are not set by the Department of Health and Children. The senior area medical officer for the relevant health board area will issue a primary medical certificate if s/he is satisfied that the applicant fulfills the medical criteria set out in the Department of Finance's disabled drivers and disabled passengers (tax concessions) regulations, 1994. This role is to assist in the operation of the Revenue scheme.