Michael McCarthy (Cork South West, Labour)
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220. To ask the Minister for Finance the progress that has been made in the development of a new fuel grant scheme for disabled drivers, to replace the current excise relief on fuel allowed under the disabled drivers and disabled passengers scheme (details supplied); when this will come into effect; if there will be a seamless transition between the two schemes; and if he will make a statement on the matter. [33460/14]

Michael Noonan (Limerick City, Fine Gael)
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In April 2013 the European Court of Justice ruled that the excise relief on fuel element of the Disabled Drivers and Disabled Passengers Scheme is incompatible with the EU Energy Tax Directive.  My Department has informed the European Commission of my intention to remove the excise relief element of the scheme at the end of 2014 and replace it with a fuel grant scheme in 2015.  The European Commission has raised no objections. 

In terms of progress on this matter, officials from my Department are continuing to engage with other Departments and the Revenue Commissioners in order to examine all the legislative, financing and payment implications of a new fuel grant scheme.  I have instructed my officials to design the new grant scheme in such a way to provide as seamless a transition as possible between the two schemes. 

When all the details of the new scheme have been worked out and finalised, the members of the Disabled Drivers and Disabled Passengers Scheme will be informed.

Michael McCarthy (Cork South West, Labour)
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221. To ask the Minister for Finance in respect of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 if consideration will be given to streamlining and modernising the scheme particularly in reference to the six point assessment for the primary medical certificate; and if he will make a statement on the matter. [33461/14]

Michael Noonan (Limerick City, Fine Gael)
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The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and Vehicle Registration Tax (up to a certain limit), and exemption from motor tax, on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities.

The disability criteria for the tax concessions available under the scheme have changed over time. When the scheme was first introduced in 1968, the legislation only allowed for one medical ground. In 1989, four new medical grounds were added and in 1994, one new medical ground was added.

The current disability criteria, composed of the medical grounds added between 1968 and 1994, are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. To receive a Primary Medical Certificate, an applicant must be permanently and severely disabled within the terms of these Regulations and satisfy one of six criteria.

Given the scale and scope of the scheme, any possible changes can only be made after careful consideration and with regard to the existing and prospective cost of the scheme and the available resources.  I have no plans to expand the medical criteria at this time.