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Dáil Éireann debate -
Wednesday, 19 Feb 2003

Vol. 561 No. 5

Written Answers. - Disabled Drivers.

Gay Mitchell

Question:

195 Mr. G. Mitchell asked the Minister for Finance if a person (details supplied) in Dublin 6 is entitled to apply for a waiver of taxation when this person purchases a car. [5040/03]

I assume that the Deputy is referring to the disabled drivers and disabled passengers (tax concessions) scheme. This scheme provides a range of tax reliefs in connection with the purchase and use of vehicles by drivers, passengers and organisations.

It is a fundamental requirement for the above relief that the applicant must meet the medical criteria specified in the regulations and be 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 the required certificate is refused this can be appealed to the disabled drivers medical board of appeal, an independent body whose decision is final.

The medical criteria for the purposes of the tax concession 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 who are wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the 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 who have serious difficulties of movement of the lower limbs.

An individual who qualifies under the medical criteria as set out above is issued with a primary medical certificate. Possession of a primary medical certificate provides for remission or repayment of vehicle registration tax VRT, plus a repayment of value added tax, VAT, on the purchase of the vehicle, plus a repayment of VAT on the cost of adaptation of that vehicle. Repayment of the excise duty on fuel used in the motor vehicle and exemption from payment of annual road tax to local authorities are also provided for. The Revenue Commissioners are unable to consider an application for the relief without the issue of a valid primary medical certificate.
There are other State-funded schemes aimed at mobility, namely, a mobility allowance scheme and a motorised transport grant, both of which are payable by the health boards. These schemes may also be of interest to the applicant.
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