Michael Creed (Cork North West, Fine Gael)
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Question 172: To ask the Minister for Finance how the scheme of financial assistance through refund of vehicle registration tax works for disabled drivers; if it involves an inspection of the modified vehicle to ensure the vehicle is fit for purpose; the frequency with which persons with a disability may avail of the scheme; the medical evidence required to trigger this entitlement; and if he will make a statement on the matter. [11419/12]

Michael Noonan (Limerick City, Fine Gael)
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The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a 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.

An individual who qualifies under the scheme has to retain the vehicle for 2 years before it can be replaced under the Scheme. Revenue's inspection determines that the vehicle has been adapted within the provisions of the legislation. Revenue makes no judgement on whether the modifications of the modified vehicle are "fit for purpose". The Deputy may wish to note that comprehensive information relating to the relief scheme is available on the Revenue website at: http://www.revenue.ie/en/tax/vrt/leaflets/drivers-passengers-with-disabilities-tax-relief-scheme.html.