The medical criteria for the purposes of the tax concession under section 92 of the Finance Act, 1989, as amended, are set down in regulation 3 of the Disabled Drivers and Passengers (Tax Concessions) Regulations, 1994. Six different types of disablement are listed under the regulations and a qualifying person must satisfy one or more of them. Where the person meets the medical criteria, the local director of community care and medical officer of health issues a primary medical certificate for presentation to the Revenue Commissioners. Where the issue of a certificate is refused, the person concerned may appeal that decision to the disabled drivers' medical board of appeal, an independent board, whose decision is final.
The current list of medical criteria was drawn up following wide ranging consultation with all interested parties, including organisations representing the disabled. The scope of the medical criteria for qualification was looked at in considerable detail in the course of the review, bearing in mind the various representations which had been received seeking the extension of the benefits of the scheme to many additional categories of disabled people. I should emphasise that the scheme is targeted at those people who are severely and permanently disabled with regard to physical mobility.
