Michael McGrath (Cork South Central, Fianna Fail)
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49. To ask the Minister for Finance the test that a person with a disability must pass in order to be deemed permanently incapacitated and thereby entitled to an exemption from DIRT; if a doctor's certificate is required on the level of capacity; and if he will make a statement on the matter. [11241/14]

Michael Noonan (Limerick City, Fine Gael)
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I have been informed by the Revenue Commissioners that an individual may claim an exemption from DIRT if he or she

1. is permanently incapacitated by reason of physical or mental infirmity from maintaining himself or herself, and

2. is not liable to pay income tax by reason of the level of his or her income.

The individual must apply to their local Revenue office, on form DE2, requesting the exemption and stating that he or she is permanently incapacitated from maintaining himself or herself.

The relevant legislation does not prescribe a list of injuries, infirmities or disabilities which render an individual incapacitated from maintaining himself or herself. However, the legislation does require that the incapacity of the individual must be such that it permanently prevents the individual from maintaining himself or herself. Accordingly, if the incapacity can be corrected or relieved by the use of any treatment, device, medication or therapy, such that the individual is not permanently prevented from maintaining himself or herself, the individual would not be considered to be permanently incapacitated.

 In circumstances where it is not clear whether the person's incapacity is such that it prevents the person from maintaining himself or herself, the local Revenue office may request that a doctor's certificate be submitted. In such circumstances the doctor's certificate should contain the following information

a) the date the incapacity first arose;

b) the degree and extent of the incapacity; and

c) confirmation that the incapacity is such that it prevents the individual from maintaining himself or herself.