Bobby Aylward (Carlow-Kilkenny, Fianna Fail)
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Question 159: To ask the Tánaiste and Minister for Finance if he will review the regulations governing the primary medical certificate issued by the Health Service Executive to allow persons who are not wholly disabled obtain tax relief towards the purchase of a car on a percentage scale; and if he will make a statement on the matter. [10483/08]

Bobby Aylward (Carlow-Kilkenny, Fianna Fail)
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Question 178: To ask the Tánaiste and Minister for Finance if he will review the tax relief scheme administered to assist disabled persons in purchasing a car to include persons who are not wholly disabled so they can obtain tax relief on a percentage scale depending on the level of their disability; and if he will make a statement on the matter. [10482/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 159 and 178 together.

The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and Vehicle Registration Tax (up to a certain limit), and exemption from motor tax, on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities. 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.

There was an inderpartmental review of the Scheme. The Deputy might wish to be aware that some 12,500 people benefited under the scheme in 2007 at an overall estimated cost of €74 million. Any changes would have to be considered in the context of the annual Budget.