Dáil Éireann Debate, Tuesday - 27 April 2004
259 Mr. Kenny asked the Minister for Finance the situation pertaining to the blind in relation to their entitlements to VRT, etc., on the purchase of a car; if their entitlements are the same as those for disabled persons in this regard; and if he will make a statement on the matter. [11144/04]
View answerI assume the Deputy is referring to the disabled drivers and disabled passengers (tax concessions) scheme. The 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 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. It should be noted that the medical criteria relate, essentially, to disabilities that affect the physical mobility of the person. If the issue of the required certificate is refused, an appeal can be made 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 1994 disabled drivers and disabled passengers (tax concessions) regulations. A qualifying person must satisfy one or more of the six types of disablement listed under the regulations. The six types of disablement are persons who are wholly or almost wholly without the use of both legs; 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; persons without both hands or without both arms; persons without one or both legs; 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 persons having the medical condition of dwarfism and has serious difficulties of movement of the lower limbs.
An individual who qualifies under the medical criteria I have outlined is issued with a primary medical certificate. Possession of such a certificate provides for remission or repayment of VRT and a repayment of VAT on the purchase of the vehicle and on the cost of adapting the vehicle. Repayment of the excise duty on fuel used in the motor vehicle and exemption from 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.
As I have indicated in replies to previous questions on this issue, an interdepartmental review group has examined the disabled drivers and disabled passengers (tax concessions) scheme. I have received the group's report, which is being considered. Any recommendations contained in the report in respect of the medical criteria and other conditions of the scheme will receive full consideration. I am not aware of any scheme that entitles the blind to relief of VRT on the purchase of a car. Schemes run by the Department of Health and Children, such as the mobility allowance scheme and the motorised transport grant may be of interest to the Deputy.
