I understand that the Deputy is referring to the tax reliefs available under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994.
For the purpose of the above regulations, a disabled person is a person who fulfils one or more of the specified medical criteria, and who is in possession of a primary medical certificate to that effect issued by the appropriate senior area medical officer.
The regulations provide that where the Revenue Commissioners have reason to believe that the person named on a primary medical certificate does not fulfil any one of the specified criteria, Revenue shall refer that person for examination to the disabled drivers medical board of appeal, an independent body whose decision is final, which shall cancel the certificate if it considers it appropriate.
I am informed by the Revenue Commissioners that in the majority of cases, where a primary medical certificate has been received by them, no further certification is sought in respect of future claims. However, where there is reason to believe that a person named on a primary medical certificate may not still meet the specified medical criteria, Revenue shall refer that person to the board of appeal for reassessment.