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Annual Report of the Ombudsman 2004

Chapter 4 - Tax Relief for Drivers with Disabilities

Tax Relief for Drivers with Disabilities

In 2001 my predecessor, Mr Kevin Murphy, published an investigation report - Passengers with Disabilities - on aspects of the operation of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations. At the time, he noted that the scheme was being reviewed by an InterDepartmental Review Group. In 2004, I received a complaint from a man who had sought to avail of the tax reliefs available under the scheme and whose application had been rejected by the Revenue Commissioners. The applicant had been refused a Primary Medical Certificate by the Southern Health Board, as it was known then, on the grounds that his condition did not meet the specific criteria laid down in the scheme. When he sought to appeal the decision of the Health Board to the Medical Board of Appeal, he found that there was a two year waiting list to have appeals heard, and in addition that all appeals meetings were held in Dublin, requiring him to travel there to have the case heard. It also appeared that a response was still awaited from the Department of Finance in relation to the report of the InterDepartmental Review Group, which had been with that Department for some time.

I wrote to the Department of Finance (which is responsible for the appointment of the Board of Appeal) to express my concern at these apparent difficulties in the appeals process; I also expressed concern at the hardship caused to many applicants by the very restrictive medical criteria required for qualification under the scheme. I was pleased that the Department arranged to streamline the appeals process by increasing the number of board members and it also confirmed that consideration would be given to hearing appeals outside Dublin. The Department also published the report of the InterDepartmental Review Group and informed me that the report would be considered “... on an ongoing basis in the overall budgetary context...”.

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