Finian McGrath (Dublin North Central, Independent)
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Question 180: To ask the Minister for Finance if he will support a person (details supplied) in Dublin 5. [28169/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that Section 134(3) of the Finance Act 1992 (as amended) and Statutory Instrument No: 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (as amended) provide for permanent relief from the payment of specified maximum amounts of VAT and VRT for persons registered under the scheme. An application form (DD1) for relief under the above Scheme was received in the Central Repayments Office, Monaghan, on 16th May 2012, from the person concerned. This application was returned on 24th May 2012 and the applicant was requested to forward an original Primary Medical Certificate along with invoices marked paid in full in respect of the purchase of the vehicle and in respect of the adaptation carried out to the vehicle.

In order to enter the Scheme it is a requirement that the person with the disability must be in possession of a Primary Medical Certificate. This certificate is issued following medical assessment by the Senior Area Medical Officer attached to the applicant's local Health Service Executive office. On receipt of the information and documentation requested Revenue will be in a position to consider an application from the named person.