Finian McGrath (Dublin North Central, Independent)
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Question 362: To ask the Minister for Finance if he will work with the Department of Finance in the case of a person (details supplied) in Dublin 9; and if this person will qualify for VAT exemption or any other assistance. [10410/05]

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 area is responsible for both the medical assessment and the issue 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 disablement are listed under the regulations and a qualifying person must satisfy one or more of them. The six types of disablement 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; and 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 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.

Pat Carey (Dublin North West, Fianna Fail)
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Question 363: To ask the Minister for Finance when a tax rebate will be paid to a person (details supplied) in Dublin 11 in respect of emergency tax and medical expenses; and if he will make a statement on the matter. [10425/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the spouse of the person in question changed employment in November 2004. Revenue was not informed and as a result a tax credit certificate was not sent to the new employer. The employer was, therefore, obliged to operate the emergency basis of tax.

The liability of the person and his spouse has now been reviewed for 2004 taking into account the emergency tax suffered and a claim for medical expenses. A PAYE balancing statement together with a cheque for the refund of tax due issued to the taxpayer on 8 April 2005.

Amended tax credit certificates for 2005 issued in respect of the person and his spouse on 21 March and 17 February respectively. Any tax which has been over-deducted for the year 2005 has been, or will be, refunded by their respective employers.