Denis Naughten (Roscommon-Galway, Independent)
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252. To ask the Minister for Finance further to Parliamentary Question No. 264 of 24 November 2020, the reason a review was requested; and if he will make a statement on the matter. [1655/21]

Denis Naughten (Roscommon-Galway, Independent)
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253. To ask the Minister for Finance the number of reviews of primary medical certificates requested by the Revenue Commissioners in 2018, 2019 and 2020; the number of reviews which resulted in the removal of primary medical certificates in each year; the reason such reviews are requested; and if he will make a statement on the matter. [1656/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 252 and 253 together.

As advised to the Deputy in my previous replies on this issue, Revenue routinely reviews the tax affairs of persons in receipt of tax reliefs, including those who avail of the Disabled Drivers and Passengers scheme. These reviews generally include analysis of tax return data, information sourced during outdoor compliance work and information received from 3^rdparty sources. Where risks are identified, Revenue follows up with the taxpayer or with any relevant agency as necessary.  

The risk identified in the case in question arose from enquiries by one of Revenue’s outdoor teams (Shadow Economy) and the person’s case was subsequently referred to the Disabled Drivers Medical Board of Appeal to confirm that he was correctly entitled to a Primary Medical Certificate, which is a qualifying condition of the scheme. The Board of Appeal reviewed the person’s case and advised Revenue that he was not entitled to a PMC. Consequently, their entitlement to tax relief under the Disabled Drivers and Passengers scheme was withdrawn from 12 March 2020.

Regarding Question No. 1656/21, I am advised that the table below sets out the numbers of requests submitted by Revenue to the Disabled Drivers Medical Board of Appeal to have entitlement to a PMC confirmed for the years 2017 to 2020, following the completion of case reviews.