Written answers
Thursday, 7 April 2011
Department of Finance
Tax Reliefs
4:00 pm
Michael McGrath (Cork South Central, Fianna Fail)
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Question 34: To ask the Minister for Finance the position regarding an application for tax relief in relation to vehicles purchased for use by persons with disabilities in respect of a person (details supplied) in County Cork. [7101/11]
Michael Noonan (Limerick City, Fine Gael)
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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 Disabled Drivers Medical Board of Appeal, National Rehabilitation Hospital, Rochestown Avenue, Dún Laoghaire, Co. Dublin. I would point out that the Medical Board of Appeal is independent in the exercise of its functions.
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