Dáil Éireann Debate, Thursday - 27 May 2004
112 Mr. Durkan asked the Minister for Finance if a person (details supplied) in County Kildare can avail of a scheme to purchase a specially adapted car to cater for a child who is wheelchair bound; and if he will make a statement on the matter. [16071/04]
View answerThe disabled drivers and disabled passengers, tax concessions, scheme is open to people with disabilities who meet the specified criteria and have obtained a primary medical certificate to that effect. The senior area medical officer attached to the relevant local health board is responsible for both the medical assessment and the issue of the medical certificate.
The medical criteria for the purposes of the tax concessions 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; (f) persons having the medical condition of dwarfism and 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, plus a repayment of value added tax on the purchase of the vehicle, plus a repayment of VAT on the cost of adaptation of 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.
Application for a primary medical certificate should be made in the first instance to the appropriate health authority. In the event that a certificate is issued, application for relief should then be made to the Revenue Commissioners, Central Repayments Office, Coolshannagh, Monaghan, telephone 047 — 82800.
