Seán Barrett
Question:298 Mr. Barrett asked the Minister for Finance the reason a person (details supplied) in County Galway who applied for VAT relief off a motor vehicle, was unsuccessful on two occasions. [8522/02]
Vol. 550 No. 4
298 Mr. Barrett asked the Minister for Finance the reason a person (details supplied) in County Galway who applied for VAT relief off a motor vehicle, was unsuccessful on two occasions. [8522/02]
305 Mr. Boylan asked the Minister for Finance the reason a person (details supplied) in County Galway has not been successful in getting a VAT concession on a vehicle; if his attention has been drawn to the fact that this person has a severe congenital heart condition and is regarded medically unfit by the Department of Social, Community and Family Affairs to qualify as a disabled driver or passenger; and if his Department will grant this person's VAT concession. [8994/02]
I propose to take Questions Nos. 298 and 305 together.
I assume that the Deputies are referring to the disabled drivers' and disabled passengers' (tax concessions) scheme. The principal benefits under this scheme are that a new car may be purchased free of VRT and free of VAT every two years. The maximum VRT-VAT relief for a qualifying disabled driver is €9,525 and for a qualifying disabled passenger, is €15,875.
It is a fundamental requirement of the scheme that the disabled person meets the medical criteria specified in the relevant regulations 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. Where the issue of a primary medical certificate is refused, it is open to the applicant to appeal this refusal to the disabled driver's medical board of appeal, an independent body whose decision is final. It will be noted that neither the Revenue Commissioners nor my Department have any role in the medical assessment of persons for the purposes of admission to the scheme.