Vol. 444 No. 7
36 Mr. Yates asked the Minister for Finance if he will investigate the reason a person (details supplied) in County Wexford was refused eligibility under the disabled driver's tax relief scheme; and if, in view of her disability, he will have arrangements made to have her case reconsidered on appeal.
Under the terms of the Disabled Drivers' (Tax Concessions) Regulations, 1989, which govern the current disabled drivers scheme, a qualifying disabled driver or passenger with severe mobility problems is entitled to significant tax concessions on the acquisition and necessary adaptation of a vehicle for his/her use. To be eligible for the scheme, the driver or passenger must satisfy medical criteria laid down in the regulations and be in possession of a medical certificate issued by his/her Director of Community Care and Medical Officer of Health (DCC). In the case of a qualifying driver the disablement must be of such a nature that the person concerned could not drive the vehicle unless it is specially constructed or adapted to take account of that disablement. The scheme is administered by the Revenue Commissioners and qualifying claimants who obtain the appropriate medical certification must be registered with the Commissioners.
I am informed by the Revenue Commissioners that they have no record of receiving a formal application for inclusion in the scheme from the person concerned. Consequently, I am not in a position to give a definitive reason as to why the person is ineligible. If, however, the person concerned has been refused a medical certificate by the DCC, it is open to her to appeal to the disabled drivers medical board of appeal, which has been established under the aforementioned regulations. Her case will be considered afresh and, if the appeal is successful, a medical certificate would be issued. I, as Minister for Finance, have no function as regards the approval of applications under the scheme nor do the regulations give me any discretion to waive any of the conditions necessary for inclusion in the scheme.
