Dáil Éireann Debate, Wednesday - 17 September 2014
221. Deputy Michael McCarthy asked the Minister for Finance in respect of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 if consideration will be given to streamlining and modernising the scheme particularly in reference to the six point assessment for the primary medical certificate; and if he will make a statement on the matter. [33461/14]
View answerThe Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and Vehicle Registration Tax (up to a certain limit), and exemption from motor tax, on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities.
The disability criteria for the tax concessions available under the scheme have changed over time. When the scheme was first introduced in 1968, the legislation only allowed for one medical ground. In 1989, four new medical grounds were added and in 1994, one new medical ground was added.
The current disability criteria, composed of the medical grounds added between 1968 and 1994, are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. To receive a Primary Medical Certificate, an applicant must be permanently and severely disabled within the terms of these Regulations and satisfy one of six criteria.
Given the scale and scope of the scheme, any possible changes can only be made after careful consideration and with regard to the existing and prospective cost of the scheme and the available resources. I have no plans to expand the medical criteria at this time.
