I propose to take Questions Nos. 252 and 253 together.
There have been no changes made to the Drivers/Passengers with Disabilities Scheme. The term “family member” is not defined in the legislation governing the scheme and, consequently, the CAT legislation is used as a guideline. However, an application by a “family member” not covered under the CAT legislation, who is living with the person with a disability and who has sole responsibility for the care and transportation of that person, may still qualify for relief.
I am advised by Revenue that the application from the person (details supplied) in respect of the transportation of a disabled passenger (her father-in-law) has been reviewed. As it has been confirmed that the applicant is living with her father-in-law in this case and is solely responsible for his care and transportation, it has been decided to allow the tax relief. The application has been processed accordingly.