Written answers

Tuesday, 29 June 2010

10:00 am

Photo of Beverley FlynnBeverley Flynn (Mayo, Fianna Fail)
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Question 123: To ask the Minister for Finance the criteria used when determining if a spouse or partner of a nursing home resident is entitled to claim under the vehicle registration tax refund for disabled drivers scheme; if there is a minimum number of times in a calendar year that the disabled person must be taken out of the home for a day or a weekend or to attend for medical appointments. [27809/10]

Photo of Brian Lenihan JnrBrian Lenihan Jnr (Dublin West, 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.

Further information on family members of a person in possession of a Primary Medical Certificate is available in the VRT 7 leaflet on Revenue's website: www.revenue.ie.

The Disabled Drivers and the Disabled Passengers (Tax Concessions) Regulations 1994, [Par 10 (5) (a)] states, "in exceptional circumstances, the Revenue Commissioners may waive the condition concerning residency of a claimant". In this regard, evidence is sought that the qualifying vehicle is used on a regular basis for the transport of the disabled person. Each case is evaluated on an individual basis and, where the Revenue Commissioners are satisfied that a qualifying disabled person is transported on a regular basis, the relief is granted. That normally means that the disabled person is transported once per week on average.

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