Willie Penrose (Westmeath, Labour)
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Question 235: To ask the Minister for Finance if his Department has received a completed application for tax relief in respect of a vehicle purchased for use by a person (details supplied) in County Westmeath with severe disabilities; the reason it has not been dealt with despite the application being made in August 2006; if same will be expedited; and if he will make a statement on the matter. [12330/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that based on the information supplied they have been unable to trace any claim by the named person under the Disabled Drivers and the Disabled Passengers [Tax Concessions] Regulations 1994.

A claim under the above regulations can only be considered from a person who has qualified for a Primary Medical Certificate issued by the Senior Area Medical Officer of their local Health Service Executive administrative area.

If the Primary Medical Certificate has been refused in this case, the named person may appeal the refusal to the Medical Board of Appeal, National Rehabilitation Hospital, Rochestown Avenue, Dún Laoghaire, Co. Dublin. Tel. 01-2355279.