Written answers

Tuesday, 16 May 2017

Department of Finance

Primary Medical Certificates

Photo of Hildegarde NaughtonHildegarde Naughton (Galway West, Fine Gael)
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148. To ask the Minister for Finance his plans to implement a tax credit for primary medical certificate holders in full-time employment who do not qualify for financial supports from either the Department of Social Protection or the HSE due to the fact they do not satisfy the means test; and if he will make a statement on the matter. [23158/17]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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The Primary Medical Certificate referred to by the Deputy was specifically designed for use in connection with the Disabled Drivers and Disabled Passengers Tax Concessions Scheme.  It was not intended as a general measure of disability as the criteria relate primarily to disabilities of movement arising from the impairment or loss of limbs.

With regard to the Deputy’s proposal for a tax credit, there are currently a number of supports within the tax system available to disabled persons or to persons who provide care to disabled persons. These include the Disabled Drivers and Disabled Passengers scheme referred to above, the Blind Person’s Tax Credit, the Incapacitated Child Credit and the Dependent Relative Tax Credit. Relief from tax is also available in relation to the costs incurred in employing persons to care for incapacitated individuals and the cost of medical expenses. Certain exemptions from Income Tax may also be available depending on the individual’s circumstances, for example lump sum payments can be exempt from tax where paid by an employer because of injury or disability.

More detailed information on these types of measures is available in the Revenue Leaflet IT12, which provides a guide to taxation for those with disabilities. This is available from the Revenue website at 

Furthermore, it is my view that the tax system, which has as its primary function the collection of tax revenues to fund public expenditure, is not the most appropriate route through which to provide such supports as proposed by the Deputy.  The tax system is limited in its ability to provide supports, as tax measures can only benefit those whose incomes are high enough to pay tax and thus benefit from any additional tax credit or relief.  Direct expenditure measures can have a wider reach than taxation measures, and it is for this reason that direct expenditure is the main route through which assistance and services are provided by the State to individuals affected by disability.

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