Olwyn Enright (Laois-Offaly, Fine Gael)
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Question 172: To ask the Minister for Finance if he will review the medical criteria for disabled drivers and disabled passengers tax concession scheme 1994; if his attention has been drawn to the fact that the people who do not have the use of either one or both legs but who have not physically lost a leg or a limb are ineligible under the scheme; and if he will make a statement on the matter. [23292/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The medical criteria for this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. There are six different types of disablement 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; 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 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. As agreed by Government in June 2004, 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.