Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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118. To ask the Minister for Finance the number of applications to the disabled drivers and disabled passengers scheme for tax relief for drivers and passengers with disabilities rejected in the past five years due to not having a family member for the purpose of the application process; his views on whether the condition that this scheme is exclusively available to only family members of a disabled person needs to be re-examined; and if he will make a statement on the matter. [6556/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the qualifying provisions for disabled passengers are contained in Statutory Instrument No. 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994.  Under Regulation 10, which provides for reliefs for disabled passengers, eligibility is restricted to the qualifying disabled passenger or a family member of such a disabled passenger residing with and responsible for the transportation of that disabled passenger.   

I am further advised by Revenue that in the past five years, twenty three applications under the Scheme were refused on the grounds of the applicant not being a family member of the person with disabilities.

I am satisfied that the Scheme is operating appropriately and I have no plans to change the eligibility criteria.