John Perry (Sligo-Leitrim, Fine Gael)
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Question 91: To ask the Minister for Finance if his attention has been drawn to the difficulties for a person with a disease, for example multiple sclerosis, to obtain a primary medical certificate; if his attention has further been drawn to the fact that the certificate allows a person to claim back VAT and VRT on motor vehicles after same have been adapted for a person with a disability; if he will reverse the decision to change the criteria, which makes it even harder for persons with disabilities to obtain a certificate; and if he will make a statement on the matter. [9854/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The disabled drivers and disabled passengers tax concessions scheme is open to people with disabilities who meet the specified criteria and have obtained a primary medical certificate to that effect. The senior area medical officer attached to the relevant local health board is responsible for both the medical assessment and the issuing of the medical certificate.

The medical criteria for the purposes of the tax concessions under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. Six different types of disability are listed under the regulations and a qualifying person must satisfy one or more of them. The six types of disability are as follows: Persons who are wholly or almost wholly without the use of both legs; persons who are 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; persons without both hands or without both arms; persons without one or both legs; persons wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg; persons having the medical condition of dwarfism and who have serious difficulties of movement of the lower limbs.

An individual who qualifies under the medical criteria, as set out above, is issued with a primary medical certificate. Possession of a primary medical certificate qualifies the holder for remission or repayment of vehicle registration tax, VRT, a repayment of value added tax, VAT, on the purchase of the vehicle and a repayment of VAT on the cost of adaptation of the vehicle. Repayment of the excise duty on fuel used in the motor vehicle and exemption from annual road tax to local authorities are also allowed.

An interdepartmental review group was established to review the disabled drivers' and disabled passengers' tax concessions scheme. The group's report examined all aspects of the scheme, including the qualifying medical criteria. The report was published on my Department's website in July 2004 and copies have been placed in the Oireachtas Library. I will consider the report on an ongoing basis in the overall budgetary context, having regard to the existing and prospective cost of the scheme.

There have been no recent changes restricting the qualifying medical criteria for the scheme, as suggested in the question. Indeed, the most recent change to the qualifying medical criteria, in 1994, extended the medical criteria.