Frank O'Rourke (Kildare North, Fianna Fail)
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57. To ask the Minister for Finance his plans to review the criteria for the primary medical certificate under the disabled drivers and disabled passengers scheme in view of the UN ratification of the Convention on the Rights of Persons with Disabilities; and if he will make a statement on the matter. [19371/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Disabled Drivers and Disabled Passengers (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, payment of a Fuel Grant, and an exemption from Motor Tax.

To qualify for the scheme an applicant must be in possession of a Primary Medical Certificate. To qualify for a Primary Medical Certificate an applicant must satisfy one of the conditions set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations (SI 353 of 1994).

The scheme represents a significant tax expenditure costing €65m in each of 2016 and 2017. This figure does not include the revenue foregone in respect of the relief from Motor Tax. Given scale and scope of the scheme, I have no plans to amend the qualifying medical criteria at this time.