The Deputy will be aware of the legal provisions governing the Drivers & Passengers with Disabilities Scheme. As I informed the Deputy in my written answer to him on 4 March 2015, the appeal lodged by the person concerned under Section 145 of the Finance Act 2001 was finalised on 13th February 2015 and the initial decision to refuse the tax relief was upheld.
I am advised by the Revenue Commissioners that the person concerned subsequently lodged a further appeal under Section 146 of the Finance Act 2001 whereby his case would be heard by the Appeal Commissioners. That appeal will be listed for hearing before the Appeal Commissioners at the earliest possible date. Finalisation of this matter must await the outcome of that appeal.