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Tax Code.

Dáil Éireann Debate, Tuesday - 23 November 2004

Tuesday, 23 November 2004

Questions (175, 176, 177, 178)

Mary Upton

Question:

223 Dr. Upton asked the Minister for Finance if he will consider any possible tax relief measures to encourage better farm management; and if he will make a statement on the matter. [29349/04]

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Written answers

It is understood that the Deputy is referring to the proposals made by the Irish Farmers Association and the Irish Creamery Milk Suppliers Association in their pre-budget submissions for specific tax measures to encourage land consolidation. The Deputy will appreciate that in line with normal practice in the run-up to the annual budget and Finance Bill, I do not wish to comment on the intention or otherwise to make changes in taxation.

Olivia Mitchell

Question:

224 Ms O. Mitchell asked the Minister for Finance the categories and nature of disability which qualify for tax relief under section 92. [29727/04]

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Olivia Mitchell

Question:

225 Ms O. Mitchell asked the Minister for Finance if he intends to include persons confined to a wheelchair following a stroke in the category of those qualifying for tax relief under section 92. [29728/04]

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I propose to take Questions Nos. 224 and 225 together.

I assume the Deputy is referring to the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 made under section 92 of the Finance Act 1989. The 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 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. A total of six categories of disabled person are listed under the regulations and a qualifying person must satisfy one or more of them. They 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 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 qualifies the holder for remission or repayment of vehicle registration tax, a repayment of value added tax 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.

An interdepartmental review group was established to review the disabled drivers' and disabled passengers' tax concessions scheme. The group examined all aspects of the scheme including the qualifying medical criteria. The report was published on my Department's website in early July and copies have been placed in the Oireachtas Library. As agreed by Government in June, I will consider the report on an ongoing basis in the overall budgetary context having regard to the existing and prospective cost of the scheme.

Ciarán Cuffe

Question:

226 Mr. Cuffe asked the Minister for Finance if a golf club (details supplied) in County Dublin is exempt from capital gains tax; if changes were made in the 2002 budget that altered the club’s tax status; and if he will make a statement on the matter. [29745/04]

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It has not been the practice to comment on the tax affairs of individuals or persons unless a Deputy is clearly asking a question on their behalf. However, I understand from the Revenue Commissioners that the golf club in question is included on a list published on the Revenue website of bodies which have been granted a tax exemption under section 235 of the Taxes Consolidation Act 1997.

The general position is that income, including capital gains, of those bodies established for the sole purpose of the promotion of athletic or amateur games or sports is exempt from tax where it can be shown to the satisfaction of the Revenue Commissioners that such income is applied solely for those purposes. This method of tax treatment is of long standing, originating in the Finance Act 1928 and extended in 1963 and 2003. There were no changes in the 2002 budget relating to this matter.

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