Dáil Éireann Debate, Tuesday - 18 May 2021
316. Deputy Holly Cairns asked the Minister for Finance if the disabled drivers and disabled passengers scheme will be expanded to provide a range of tax reliefs linked to the purchase and use of specially constructed or adapted bikes and ebikes; and if he will make a statement on the matter. [26547/21]
Amharc ar fhreagraThe Disabled Drivers & Disabled Passengers Scheme provides relief from VRT and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant. The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain organisations.
In order to qualify for relief the applicant must hold a Primary Medical Certificate (PMC) issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate (BMC) issued by the Disabled Driver Medical Board of Appeal. Certain other criteria apply in relation to the vehicle and its use, including that the vehicle must be specially constructed or adapted for use by the applicant.
The terms of the Scheme set out the following medical criteria, and that one or more of these criteria is required to be satisfied in order to obtain a PMC:
- be wholly or almost wholly without the use of both legs;
- be 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;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
A Supreme Court decision of June last year found that the medical criteria set out in the Regulations (Statutory Instrument 353 of 1994) did not align with the regulation making mandate given in the primary legislation to further define criteria for ‘severely and permanently disabled’ persons. While the Regulation was not deemed to be invalid, nevertheless it was found to be inconsistent with the mandate provided in Section 92 of the Finance Act 1989. Accordingly, I brought forward an amendment to the Finance Bill to provide for the existing medical criteria in primary legislation.
Following approval of the Finance Act 2020, a comprehensive review of the scheme, to include a broader review of mobility supports for persons with disabilities and the criteria for qualification for the Scheme, will be conducted this year. On foot of that review new proposals will be brought forward for consideration. There are no current plans to extend the scheme to adapted bicycles.
Further information on supports available to persons with disabilities can be found at
https://www.citizensinformation.ie/en/reference/guides/guide_to_entitlements_for_people_with_disabilities.html
