Paul Kehoe (Wexford, Fine Gael)
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Question 177: To ask the Tánaiste and Minister for Finance if he has plans to alter the qualifications for the drivers and passengers in the disabilities tax relief scheme in order that persons with severe disabilities are entitled to the relief even though they do not hold a primary medical certificate; and if he will make a statement on the matter. [23037/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and Vehicle Registration Tax (up to a certain limit) on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, as well as relief from excise on the fuel used in the car, up to a certain limit. The disability criteria for these concessions are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. To get a Primary Medical Certificate, an applicant must be permanently and severely disabled within the terms of these Regulations.

I am aware of the difficulties experienced by various groups and individuals who would prefer a wider level of access across the scheme; and as Deputies are aware, there was an interdepartmental review of the topic, which explored these issues. However, given the scale and the scope of the scheme, any possible changes can only be made after careful consideration and with regard to the existing and prospective cost of the scheme and the available resources. In this context, I consider any possible changes within the framework of the annual Budgetary process.

Enda Kenny (Mayo, Fine Gael)
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Question 178: To ask the Tánaiste and Minister for Finance if a person (details supplied) in County Mayo will qualify for tax relief of disabled drivers status; and if he will make a statement on the matter. [23100/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The initial application for a Primary Medical Certificate under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994, is made to the Senior Medical Officer of the relevant 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, Dun Laoghaire, Co. Dublin. I would point out that the Medical Board of Appeal is independent in the exercise of its functions.