Vol. 573 No. 5
110 Mr. Durkan asked the Minister for Finance if a person (details supplied) in County Kildare qualifies for VAT or VRT refund in respect of a family car used for the disabled driver and passenger concession, 1994. [26080/03]
The Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 provide for relief from VRT and VAT on the purchase and adaptation of new or existing motor vehicles for the transportation of persons with disabilities, within certain parameters. The most important requirement for the relief is that the person with a disability meets the medical criteria specified in the regulations 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 board.
I am advised by the Revenue Commissioners, who have responsibility for the administration of the disabled drivers and disabled passengers scheme, that they have no record of an application from the person concerned. I recommend that the person concerned should, as a first step, contact the local senior area medical officer with a view to obtaining the required certificate, if she has not already done so. The Revenue Commissioners are unable to consider an application for this relief without the issue of a primary medical certificate.
