Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I move amendment No. 57:

In page 50, between lines 6 and 7, to insert the following: “Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2015

50. Section 92(5) of the Finance Act 1989 is amended by adding:

“ ‘qualifying organisation’ means a charitable organisation within the meaning of the Charities Act 2009 (No.6 of 2009) that is—

(a) entered in the register of charitable organisations under Part 3 of that Act, and

(b) engaged in the care and transport of severely and permanently disabled persons.”.”.

This relates to the issue the Chairman has just raised, the disabled drivers and disabled passengers tax concessions scheme. As public representatives, we all receive representations on the issue of the primary medical certificate. However, I wish to refer to a particular aspect, the definition of "qualifying organisation" in the regulations mandated under the Finance Act 1989. The definition states an organisation is a qualifying organisation for the purposes of the scheme if it is "chiefly engaged in the care and transport of severely and permanently disabled persons". The case that has been brought to my attention involves a school. All of the pupils attending it have special needs and a good share of them are profoundly disabled. As I understand it, the school which is a registered charity wants to buy a bus, but it is being told that it falls outside the definition in the regulations because it is not "chiefly engaged in the care and transport of severely and permanently disabled persons"; therefore, it cannot avail of the scheme. I am sure the spirit of the scheme provides for such an organisation to be accommodated. The purpose of amendments Nos. 57 and 58 is to deal with this situation.