Dan Neville (Limerick, Fine Gael)
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72. To ask the Minister for Finance further to Parliamentary Question No. 132 of 15 April 2015, the position regarding an application for the disabled drivers and disabled persons tax concessions scheme in respect of a person (details supplied) in County Limerick. [17135/15]

Michael Noonan (Limerick City, Fine Gael)
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The Deputy will be aware of the legal provisions governing the Drivers & Passengers with Disabilities Scheme which are contained in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (S.I. 353 of 1994).

Regulation 10(1) of S.I. 353 of 1994 provides that where a vehicle is to be used for the transport of a passenger with a disability, it must be purchased either by the passenger him or herself, or by a family member of that person. 

Relief is confined to the family member who provides transport for the person with the disability. That family member must reside with and be responsible for the transport of the person with the disability. 

I am advised by the Revenue Commissioners that the information in the most recent application made to them under the scheme indicated that the person concerned is being transported and cared for by an individual who is not a family member.  This was a material change from the previous application where the father of the person concerned was the primary carer and solely responsible for his transport and care.

Accordingly, the applicant does not qualify for tax relief under the scheme and he was notified of this in a letter of 25th March 2015 from Revenue.

The person has a statutory right to appeal this decision under Sections 145 and 146 of the Finance Act 2001. The first stage of the appeals process consists of the re-examination of the matter by a senior manager within Revenue who was not involved in the original decision.  If the person is dissatisfied with the outcome of this first stage of the appeals process, he may apply, within 30 days of being notified of the first stage appeal decision, to have his case heard by the Appeal Commissioners.