The medical criteria for the purposes of the tax concession under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. Six different types of disablement are listed under the regulations and a qualifying person must satisfy one or more of them. The six types of disablement are as follows: persons who are wholly or almost wholly without the use of both legs; persons who are wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the 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; persons having the medical condition of dwarfism and who have serious difficulties of movement of the lower limbs.
It is a fundamental requirement that in order to obtain the tax concessions available under the scheme, the applicant 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, who is an official of the local health board. Where the issue of the required certificate is refused, this can be appealed to the disabled drivers medical board of appeal, an independent body whose decision is final.
The Revenue Commissioners are unable to consider an application for tax relief without the issue of a valid primary medical certificate. I have been informed by the Revenue Commissioners that they are not aware of any instances where entry to the scheme was granted to blind persons who did not otherwise qualify for the scheme.
