Bernard Durkan (Kildare North, Fine Gael)
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Question 177: To ask the Tánaiste and Minister for Finance the position in regard to the interdepartmental review of the 1994 disabled drivers disabled passengers tax concessions; when it is expected to extend the current limits of the scheme; and if he will make a statement on the matter. [24487/07]

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.

As the Deputy will be aware, there was an interdepartmental review of the Scheme. 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.