Bernard Durkan (Kildare North, Fine Gael)
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Question 86: To ask the Minister for Finance if and when a special exemption in respect of VRT and VAT under the disabled drivers and disabled passenger tax concession 1994 will be offered to a person (details supplied) in County Kildare; and if he will make a statement on the matter. [17720/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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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: 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.

It is a fundamental requirement for admission to the scheme that the applicant meets the specified medical criteria and is in possession of a primary medical certificate to that effect issued by the appropriate senior area medical officer, who is an official of the local Health Service Executive area. Where the issue of the required certificate is refused, appeal can be made to the disabled drivers' medical board of appeal, an independent body, whose decision is final. As the Deputy is aware, I have no direct role in the decision on whether a primary medical certificate is issued.

Possession of a primary medical certificate qualifies the holder for remission or repayment of vehicle registration tax, 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.