The Drivers and Passengers with Disabilities Tax Relief Scheme is operated by the Revenue Commissioners and provides tax relief for vehicles purchased for use by people with specific severe and permanent physical disabilities. The eligibility criteria for the scheme are set out by the Department of Finance, details of which can be found on www.revenue.ie.
In order to qualify for tax relief under the scheme, the person with a disability must have a valid Primary Medical Certificate, applications for which are processed by the Health Service Executive (HSE) Local Health Offices. If the HSE refuses an application for a Primary Medical Certificate, the person is informed that they may appeal the refusal to the Disabled Drivers Medical Board of Appeal, which is based at the National Rehabilitation Hospital, in Dun Laoghaire, Co. Dublin.
If the Deputy has a particular case in mind, he is welcome to contact my Private Office with the details and the matter will be followed up with the HSE. In the meantime, I have arranged for the Deputy's question to be referred to the HSE for a direct reply to the Deputy regarding the numbers of refusals of Primary Medical Certificates in Co. Donegal and any other information relevant to the Deputy's question.