Vol. 519 No. 6
128 Mr. Yates asked the Minister for Finance if a person (details supplied) in County Wexford, who was refused a disabled person's car tax concession, will have his case reviewed; and the reason this applicant was unsuccessful give his physical circumstances. [14606/00]
It is a fundamental requirement for relief from tax under the Disabled Drivers' and Disabled Passengers' (Tax Concessions) Regulations, 1994 that the disabled person meets the specified medical criteria, and is in possession of a primary medical certificate to that effect, issued by the appropriate senior area medical officer, who is an official of the local Health Authority. Where the issue of a certificate is refused, it is open to the applicant to appeal the refusal to the disabled drivers medical board of appeal, an independent board whose decision is final. It should be noted that neither the Revenue Commissioners nor my Department has any role in the medical assessment of persons for the purposes of the scheme.
