Dáil Éireann Debate, Wednesday - 7 July 2004
175 Mr. Kehoe asked the Minister for Finance the reason no allowance is made for a person suffering from a disability (details supplied) under the current criteria for the primary medical certificate, first schedule, when this is as much a disability as the listed criteria but not in the same order; the assistance now available for this person; and if he will make a statement on the matter. [20782/04]
View answerIt is a fundamental requirement for relief, under the disabled drivers and disabled passengers tax concessions scheme, 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 relevant 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 the following. Persons who are wholly or almost wholly without the use of both legs; persons who are wholly without the use of one of their legs and almost wholly without the use of the other leg such that they are severely restricted as to movement of their 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; persons having the medical condition of dwarfism and who have serious difficulties of movement of the lower limbs.
My Department has no involvement in the operation of the disabled drivers medical board of appeal. Although the details of the person seeking access to the scheme is not clear, there are a number of tax reliefs which may be of benefit. These include incapacitated child tax credit, dependent relative tax credit, employment of a carer allowance, medical expenses relief, VAT relief for a certain range of medical equipment and covenants. More detailed information on the above relief is available by contacting Revenue forms and leaflets service at 01 878 0100 or from the Revenue website at www.revenue.ie.
