Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 66: To ask the Tánaiste and Minister for Finance the criteria for receiving a VRT reduction on a vehicle due to a disability or physical impairment; and if the vehicle in question can be used for commercial activity, such as use as a taxi, in any circumstances. [8237/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to certain limit) on the purchase of a car adapted for the transport of a person with specific severe and permanent physical disabilities, to those who meet certain disability criteria.

The disability criteria for eligibility for the tax concessions under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. To get the Primary Medical Certificate, an applicant must be severely and permanently disabled and satisfy one of the following conditions:

(a) be wholly or almost wholly without the use of both legs;

(b) be 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;

(c) be without both hands or without both arms;

(d) be without one or both legs;

(e) be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;

(f) have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.

The Senior Medical Officer (SMO) for the relevant local Health Service Executive administrative area makes a professional clinical determination as to whether an individual applicant satisfies the medical criteria. An unsuccessful applicant can appeal the decision of the SMO to the Disabled Drivers Medical Board of Appeal, National Rehabilitation Hospital, Rochestown Avenue, Dun Laoghaire, Co. Dublin which makes a new clinical determination in respect of the individual. I would point out that the Medical Board of Appeal is independent in the exercise of its functions.

Statutory Instrument No.353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994, provides that the vehicle which is the subject of the relief under the scheme be used for personal use only. Accordingly, the commercial use of a vehicle by a person (as a taxi or otherwise) who has acquired a vehicle under the scheme is not permitted.

Ruairi Quinn (Dublin South East, Labour)
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Question 67: To ask the Tánaiste and Minister for Finance the number of taxpayers currently availing of the seed capital scheme; the cost of relief granted under the scheme; and if he will make a statement on the matter. [8258/08]

Ruairi Quinn (Dublin South East, Labour)
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Question 68: To ask the Tánaiste and Minister for Finance the number of companies currently availing of the seed capital scheme qualifying on the basis that they are engaged in the cultivation of mushrooms; the cost of relief granted to these firms; and if he will make a statement on the matter. [8259/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 67 and 68 together.

I am informed by the Revenue Commissioners that, under the Seed Capital Scheme, income tax refunds of €2.3 million were issued to 76 individuals in respect of investments in 63 separate companies in 2007.

I am further informed by the Revenue Commissioners that income tax refunds amounting to €300,000 have been issued to individuals that invested in nine separate companies engaged in the cultivation of mushrooms since the inception of the Seed Capital Scheme in 1993. The last such refunds were made in 2004.

Ruairi Quinn (Dublin South East, Labour)
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Question 69: To ask the Tánaiste and Minister for Finance the number of VAT registrations here in 2007, and for each of the past ten years; and if he will make a statement on the matter. [8260/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the number of VAT registrations in 2007 and for each of the past ten years is as set out. The figures for the years 1997 to 2006 have been published in the annual Statistical Reports of the Revenue Commissioners.

James Reilly (Dublin North, Fine Gael)
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Question 70: To ask the Tánaiste and Minister for Finance if, in view of the recommendations of the Report of the National Task Force on Obesity, his Department has carried out research to examine the influence of fiscal policies on consumer purchasing and their impact on overweight obesity; and if he will make a statement on the matter. [8313/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I presume the Deputy is referring to one of the 93 recommendations of the National Taskforce on Obesity report "Obesity: the Policy Challenges" published in 2005. Primary responsibility in relation to policy on health promotion including healthy eating, active living and obesity rests with the Minister for Health and Children and the HSE. I understand that the Department of Health and Children is currently finalising a National Nutrition policy which will provide strategic direction on nutrition for the next ten years. The policy will be published in the coming months.

As regards tax, I would be of the strong view that little value could be gleaned from such research since the tax system, through the VAT regime, already favourably differentiates between different food products. Ireland applies a zero VAT rate on the purchase of unprepared food products and to fresh fruit. A positive VAT rate is applied for example to biscuits, takeaway food, chocolate and soft drinks. In this context Irish VAT law must comply with EU VAT law. Ireland also uses price signals for items such as cigarettes and alcohol through excises and VAT at 21%.