Michael Woods
Ceist:31 Dr. Woods asked the Minister for Finance if he has satisfied himself that the provisions of the Finance Acts are not discriminating against people with disabilities; and if he will make a statement on the matter. [17305/96]
Vol. 471 No. 1
31 Dr. Woods asked the Minister for Finance if he has satisfied himself that the provisions of the Finance Acts are not discriminating against people with disabilities; and if he will make a statement on the matter. [17305/96]
Every effort is taken in framing finance legislation not to discriminate against particular classes of taxpayers including those with disabilities. Indeed, there are a number of measures in the Finance Acts which address the position of the disabled. These are the disabled drivers scheme, the blind person's tax allowance, the disabled person's maintenance allowance, paid to a disabled person or his or her guardian by a health board, which is exempt from tax, and zero rates for VAT on a wide range of medical equipment and appliances used by disabled people.