Réada Cronin (Kildare North, Sinn Fein)
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291. To ask the Minister for Finance the grants that are available for car owners to modify their vehicles to accommodate disability in the family, for example, due to dementia; and if he will make a statement on the matter. [39992/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Department of Finance does not provide any grants for the purchase of a vehicle but instead administers the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme which provides relief from Vehicle Registration Tax and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant.

The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant.

To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled. The terms of the Disabled Drivers and Disabled Passengers Scheme set out six medical criteria, at least one of which is required to be satisfied in order to obtain a Primary Medical Certificate. The criteria are as follows:

- Be wholly or almost wholly without the use of both legs.

- Be wholly without the use of one of their legs and almost wholly without the use of the other leg such that they are severely restricted as to movement of their lower limbs.

- Be without both hands or without both arms.

- Be without one or both legs.

- Be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg.

- Have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.