It is a fundamental requirement for relief from tax under the Disabled Drivers' and Disabled Passengers' (Tax Concessions) Regulations, 1994, that the applicant must meet the specified medical criteria and be in possession of a primary medical certificate to that effect issued by the appropriate senior medical officer who is an official of the local health board. Where the issue of the required certificate is refused this can be appealed to the disabled drivers' medical board of appeal, which is an independent body whose decision is final. Neither my Department nor the Revenue Commissioners has any role in the medical assessment of persons for the purposes of the relief.
The Revenue Commissioners, who are responsible for the administration of the relief, are unable to consider an application without the issue of a primary medical certificate.
While my Department has no involvement in the operation of the disabled drivers' medical board of appeal, I am informed by the Revenue Commissioners that the person concerned was refused the issue of a primary medical certificate by the senior area medical officer and that this refusal has been appealed to the disabled drivers' medical board of appeal. The person concerned is awaiting assessment by the board since November 2001, and I am advised that an appointment for assessment will be made as soon as possible. I understand that the length of time a person waits to be assessed can vary from 12 to 18 months.