Relief from tax in respect of the purchase of a vehicle for the transport of a disabled person is provided for under the disabled drivers and disabled passengers (tax concessions) scheme. These regulations set out the terms and conditions of the relief and specify the medical criteria which must be met by the disabled person.
I am informed by the Revenue Commissioners, who are responsible for the administration of the scheme, that they have no record of receipt of an application from the person referred to by the Deputy. In the absence of information as to the circumstances of the person named it is not possible to comment on whether he or she would be admitted to the scheme.