Dáil Éireann Debate, Monday - 11 September 2017
104. Deputy John McGuinness asked the Minister for Finance if he will review the primary medical certificate scheme in budget 2018 to include autism as a basis for qualification; and if he will make a statement on the matter. [36905/17]
View answerThe Disabled Drivers and Disabled Passengers Scheme provides relief from VAT and Vehicle Registration Tax, an exemption from motor tax and a grant in respect of fuel expenditure, on the purchase of an adapted car for transport of a permanently and severely disabled person within the terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994.
The scheme and qualifying criteria were designed specifically for those with severe physical disabilities and are, therefore, necessarily precise. To qualify for the scheme an applicant must be in possession of a primary medical certificate, which can be obtained if an applicant meets one of the following conditions:
- be wholly or almost wholly without the use of both legs;
- be 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;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
After six months an unsuccessful applicant can re-apply if there is a deterioration in their condition.
The scheme represents a significant tax expenditure, costing approximately €65 million in taxes foregone and grant payments in 2016. This does not include the revenue foregone to the Local Government Fund in respect of the relief from motor tax provided to members of the scheme.
I recognise the important role that the scheme plays in increasing the mobility of persons with disabilities. However, changing the current criteria to more general mobility criteria would raise the cost of the scheme and any such increases would require a concomitant increase in tax, reduction in public expenditure or increase in the Exchequer deficit.
From time to time representations are received on behalf of individuals who feel they would benefit from the scheme but do not qualify under the criteria. While I have sympathy for these cases, given the scale and scope of the scheme, I have no plans to expand the medical criteria beyond the six currently provided for in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994.
