Paul Kehoe (Wexford, Fine Gael)
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Question 277: To ask the Minister for Finance the relationship there must be between a person in receipt of a primary medical certificate and the person availing of the relief when purchasing a vehicle; and if he will make a statement on the matter. [10260/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that a person claiming for relief of taxes under The Disabled Drivers and the Disabled Passengers [Tax Concessions] Regulations 1994 on behalf of a person in possession of a Primary Medical Certificate must be a family member of the said person. While the direct relationship between the driver and the disabled person is not defined by law the Commissioners consider each case on its merits and take a sensitive approach in coming to a decision regarding eligibility. Explanatory Leaflet VRT 7 contains details of the Tax Relief Scheme for People with Disabilities. It is available on the Revenue website at www.revenue.ie