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Tax Reliefs

Dáil Éireann Debate, Thursday - 28 April 2022

Thursday, 28 April 2022

Questions (59, 68)

Martin Browne

Question:

59. Deputy Martin Browne asked the Minister for Finance the reason that the eligibility criteria for access to the disabled drivers and disabled passengers scheme were inequitable and needed to be changed; the further reason that he and his Department failed to respond to those concerns despite warnings from members of the Disabled Drivers Medical Board of Appeal and when those warnings were first raised with him. [21437/22]

View answer

Pearse Doherty

Question:

68. Deputy Pearse Doherty asked the Minister for Finance the reason, despite repeated warnings from members of the Disabled Drivers Medical Board of Appeal to him and his Department, including in June 2018 and in December 2020, that the eligibility criteria for access to the disabled drivers and disabled passengers scheme were grossly inequitable, excluded many genuinely disabled persons and needed to be changed, he and his Department failed to respond to those concerns; and when those concerns were first raised with him. [21474/22]

View answer

Written answers

I propose to take Questions Nos. 59 and 68 together.

The Disabled Drivers & Disabled Passengers Scheme (DDS) provides relief from VRT and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant.

The Scheme is open to severely and permanently disabled persons who also meet one of six specified medical criteria, as a driver or as a passenger and also to certain organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant. In the event that a PMC is not granted by the relevant Senior Area Medical Officer an appeal may be made to the independent Disabled Drivers Medical Board of Appeal (DDMBA) who operate out of the National Rehabilitation Hospital in Dun Laoghaire.

The current medical criteria were included in the Finance Act 2020, by way of amendment to Section 92 of the Finance Act 1989. This amendment arises from legal advice in light of the June 2020 Supreme Court judgement that the medical criteria in secondary legislation was not deemed to be invalid, nevertheless it was found to be inconsistent with the mandate provided in Section 92 of the Finance Act 1989 (primary legislation).

As the Deputy will appreciate this Scheme confers substantial benefits to eligible persons and changing the medical criteria to a more general mobility-focused criteria, would raise the already considerable cost of the Scheme in terms of tax foregone to the Exchequer. Any increase in the cost of the Scheme would require a concomitant increase in tax, reduction in public expenditure, or increase in the Exchequer deficit.

While I am very aware of the importance of this scheme to those who benefit from it, I am also aware of the disquiet expressed by members of this house and others in respect of the difficulties around access to the scheme.

Accordingly, I gave a commitment to the House that a comprehensive review of the scheme, to include a broader review of mobility supports for persons with disabilities, would be undertaken. In this context I have been working with my Government colleague, Roderic O’Gorman, Minister for Children, Equality, Disability, Integration and Youth. We are both agreed that the review should be brought within a wider review under the auspices of the National Disability Inclusion Strategy, to examine transport supports encompassing all Government funded transport and mobility schemes for people with disabilities.

This the most appropriate forum to meet mutual objectives in respect of transport solutions/mobility supports for those with a disability.

The NDIS working group, chaired by Minister Anne Rabbitte, with officials from both my Department and the Department of Children, Equality, Disability, Integration and Youth as well as others, held its first meeting on the 26th January 2022. My officials will continue to work closely with officials from the Department of Children, Equality, Disability, Integration and Youth, to progress this review, and on foot of that will bring forward proposals for consideration.

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