Dáil Éireann Debate, Wednesday - 17 November 2004
191 Mr. Penrose asked the Minister for Finance the tax concessions for persons who have mobility difficulties; the exact concession available under the motorised transport scheme; the persons that might qualify; and if he will make a statement on the matter. [28937/04]
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.
An individual who obtains a primary medical certificate qualifies for remission or repayment of vehicle registration tax, VRT, repayment of value added tax, VAT, on the purchase of the vehicle and 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 allowed. The motorised transport grant referred to in the question is a means tested grant administered by the health boards and does not fall within the remit of my Department.
