John Deasy
Question:84 Mr. Deasy asked the Minister for Finance his plans for reform of the tax concessions for disabled drivers. [2566/05]
View answerTuesday, 1 February 2005
Questions (86)
Written answers
I assume the Deputy is referring to the disabled drivers and disabled passengers — tax concessions — scheme. The 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.
An individual who qualifies under the medical criteria is issued with a primary medical certificate. Possession of a primary medical certificate qualifies the holder for remission or repayment of vehicle registration tax, VRT, a 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.
An interdepartmental review group was established to review the scheme. The group examined all aspects of the scheme, including the qualifying medical criteria, the benefits and the appeals process. The report of the group was published on my Department's website in July 2004 and copies have been placed in the Oireachtas Library.
Following on from the report's recommendations concerning the appeals process, amendments to the regulations governing the scheme were made to improve the operation of the appeals process. These were signed by the Minister for Finance on 23 July 2004. The amendments provided for changes as follows: expanding the panel of medical practitioners serving on the medical board of appeal from three to five; and amending the appeals process by introducing a six month waiting period between an appeal and subsequent application and introducing the requirement for a second or subsequent application to be certified by a registered medical practitioner to the effect that there has been material disimprovement in the medical condition since the previous application.
Given the scale and scope of the scheme, changes can only be made after very careful consideration. For this reason, the Government has decided that the Minister for Finance will consider the recommendations contained in the report of the interdepartmental review group in the context of the annual budgetary process having regard to the existing and prospective cost of the scheme.