Dáil Éireann Debate, Tuesday - 14 November 2023
126. Deputy Paul Murphy asked the Minister for Finance the reason a person (details supplied) is unable to avail of the disabled drivers scheme unless they modify their car, given that this person does not need adaptions to drive but needs to avail of the benefits provided by the scheme; if he will investigate this case; and if he will make a statement on the matter. [49562/23]
View answerThe Disabled Drivers & Disabled Passengers Scheme (DDS), as provided by SI 353/1994 Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme, provides relief from Vehicle Registration Tax (VRT) and VAT on the use of an adapted car, as well as an exemption from motor tax and an annual fuel grant. The scheme is open to those who hold a Primary Medical Certificate (or Board Medical Certificate) and to certain charitable organisations.
In order to qualify for relief, the applicant must first request a primary medical assessment from an HSE medical officer who will determine if the individual meets or does not meet one of six eligibility criteria:
- 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.
These criteria are set out in the Finance Act, 2020.
If a HSE Principal Medical Officer (PMO) deems that the individual does meet one of the criteria they will be issued with a Primary Medical Certificate. An individual may request an appeal hearing from the Disabled Drivers Medical Board of Appeals within 28 days of the notice of an unsuccessful PMC assessment. All DDMBA members are medical professionals. At an appeals hearing they will review the PMO’s decision and determine if the individual meets, or does not meet, at least one of the six eligibility criteria. If the individual meets one of the criteria they will be issued with a Board Medical Certificate.
I have no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
The now PMC/Board Medical Certificate holder can then apply to the Revenue Commissioners as a disabled driver or as a disabled passenger; or, apply on behalf of a PMC holder as a family member or organisation transporting a disabled passenger as defined. To qualify for reliefs under the DDS (as per SI 353/1994) a vehicle must meet certain conditions, in particular that it has been adapted to the needs of the disabled driver or disabled passenger. If approved by Revenue, VAT and VRT reliefs up to certain limits are then provided in respect of a qualifying vehicle. Motor tax exemption is applied for separately.
More information on the DDS is available here www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/reliefs-and-exemptions/scheme-for-persons-with-disabilities.aspx
