Pearse Doherty (Donegal South West, Sinn Fein)
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349. To ask the Minister for Finance his plans to alter the qualifying criteria for accession to the disabled drivers and disabled passengers scheme, for persons with disabilities; his plans which would provide for additionality to the scheme, to allow for applicants with other conditions to access the scheme; if he has considered how extending the criteria would benefit those whose mobility is greatly challenged by certain conditions not currently included as part of the scheme; and if he will make a statement on the matter. [22456/15]

Michael Noonan (Limerick City, Fine Gael)
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The Drivers and Passengers with Disabilities (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, assistance with fuel costs, and an exemption from Motor Tax.

As the Deputy will be aware, to qualify for the Scheme, an applicant must have a permanent and severe physical disability within the terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations (S.I. 353 of 1994) and satisfy one of the six qualifying criteria outlined in the Regulations.

The Scheme represents a significant tax expenditure. Between the Vehicle Registration Tax and VAT foregone, and the assistance with fuel costs used by members of the Scheme, based on provisional figures the Scheme represented a cost of €48.6 million to the Exchequer in 2014, an increase of €5.1 million on the 2013 cost. This figure does not include the revenue foregone to the Local Government Fund in the respect of the relief from Motor Tax provided to members of the Scheme.

I regularly receive correspondence from individuals with disabilities that do not meet the criteria but who believe they would benefit from the Scheme. While I have sympathy with those who do not qualify for Scheme, I cannot, given the scale and scope of the Scheme, expand it further within the current context of constrained resources.