Vol. 510 No. 3
220 Ms Clune asked the Minister for Finance the medical conditions necessary to qualify under the disabled drivers and disabled passengers (tax concessions) regulations; his views on whether these regulations are too strict in view of the fact that a person (details supplied) in County Cork did not qualify even though he has to purchase a specially adapted car to accommodate his physical disabilities; and if he will make a statement on the matter. [22593/99]
The medical criteria for relief from tax under the regulations referred to by the Deputy are specified in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (SI 353 of 1994). A copy of these regulations is available in the Dáil Library. The six types of disablement are persons who are wholly or almost wholly without the use of both legs; persons wholly without the use of one of their legs and almost wholly without the use of the other leg such that they are severely restricted as to movement of their lower limbs; persons without both hands or without both arms; persons without one or both legs; persons wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg and persons having the medical condition of dwarfism and who have serious difficulties of movement of the lower limbs.
I am informed by the Revenue Commissioners, who are responsible for the administration of the disabled drivers scheme, that they have no record of receipt of an application from the person referred to by the Deputy.
It is a fundamental requirement for the relief that the disabled person must meet the medical criteria specified in the regulations and be in possession of a primary medical certificate to that effect issued by the appropriate senior area medical officer. An application for relief cannot be considered by the Revenue Commissioners without the issue of the required certificate.
In the case of the person referred to, I understand that the issue of the required certificate has been refused and that this refusal was appealed to the Disabled Drivers Medical Board of Appeal. This is an independent board whose decision is final. I understand that the person was examined by the board of appeal on 16 July 1999 and that the decision of the senior area medical officer was upheld.
221 Ms Clune asked the Minister for Finance if he will extend the disabled drivers and disabled passengers tax refund scheme in the budget to include blind car passengers in view of the fact that those who are blind have limited mobility; and if he will make a statement on the matter. [22594/99]
As the Deputy is no doubt aware, this scheme is under review by an interdepartmental group chaired by the Department of Justice, Equality and Law Reform. I understand that this review is not yet completed. It would be imprudent of me to consider any amendments to the scheme until such time as the review is completed and its content is given due consideration.
