Dáil Éireann Debate, Tuesday - 2 May 2017
252. Deputy Michael Ring asked the Minister for Finance if changes have been made to the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (SI 353 of 1994), as amended, to confine the definition of a "family member" to that which is used for capital acquisitions tax law; and if he will make a statement on the matter. [19677/17]
Amharc ar fhreagra253. Deputy Michael Ring asked the Minister for Finance the reason an application under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 by a person (details supplied) has been refused; the basis within SI 353 of 1994 for this refusal; and if he will make a statement on the matter. [19678/17]
Amharc ar fhreagraI 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.
