S.I. No. 340/1989 - Disabled Drivers (Tax Concessions) Regulations, 1989.

S.I. No. 340 of 1989.

DISABLED DRIVERS (TAX CONCESSIONS) REGULATIONS, 1989.

I, ALBERT REYNOLDS, Minister for Finance, in exercise of the powers conferred on me by section 92 of the Finance Act, 1989 (No. 10 of 1989), and after consultation with the Minister for Health and the Minister for the Environment, hereby make the following Regulations:

1. (1) These Regulations may be cited as the Disabled Drivers (Tax Concessions) Regulations, 1989, and shall come into operation on the 21st day of December, 1989.

(2) A person may apply under these Regulations in respect of a vehicle purchased by him on or after the 24th day of May, 1989.

2. (1) In these Regulations—

"adapted", in relation to motor vehicles, does not include adaptations of production line models which are available from the manufacturer or assembler thereof as an optional extra, and "adaptation" shall be construed accordingly;

"licensing authority" has the same meaning as it has for the purposes of the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952);

"motor vehicle" has the same meaning as it has in paragraph 3 (a) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 ( S.I. No. 57 of 1979 );

"the Order of 1979" means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 ( S.I. No. 57 of 1979 );

"the Order of 1984" means the Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984 ( S.I. No. 353 of 1984 ).

(2) In these Regulations a reference to a Regulation or Schedule is to a Regulation of, or Schedule to, these Regulations and a reference to a paragraph or subparagraph is to a paragraph or subparagraph of the provision in which the reference occurs.

3. For the purpose of section 92 (2) (a) of the Finance Act, 1989 (No. 10 of 1989), the eligibility on medical grounds of persons, being severely and permanently disabled persons, shall be assessed by reference to any one or more of the following medical criteria:

( a ) persons who are wholly or almost wholly without the use of both legs;

( b ) persons 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;

( c ) persons without both hands or without both arms;

( d ) persons without one or both legs;

( e ) persons having the medical condition of dwarfism and who have serious difficulties of movement of the lower limbs.

4. Without prejudice to Regulation 5, either or both repayment and remission, as appropriate, of any tax or excise duty by virtue of these Regulations shall be conditional on the applicant for such repayment or remission obtaining, in each case either—

( a ) a primary medical certificate duly completed in the form prescribed in the First Schedule as evidence of qualifying disablement, signed and dated by the appropriate Director of Community Care and Medical Officer of Health, or

( b ) a certificate duly completed in the form prescribed in the Second Schedule to which Regulation 6 relates,

and complying with the relevant provisions of Regulations 7 to 12.

5. (1) Any person who is deemed, by virtue of section 92 (3) (b) of the Finance Act, 1989 , to be a person who possesses a primary medical certificate shall not be entitled to a repayment of tax or excise duty unless the person has complied with the requirements, other than the medical requirements, set out in these Regulations and which relate to the tax or excise duty concerned.

(2) A person to whom paragraph (1) relates shall, for the purposes of Regulations 8 and 9, be deemed to have produced to the Revenue Commissioners and the licensing authority concerned a primary medical certificate.

6. (1) On the nomination of the Minister for Health and for such period of time as is specified by him, the Minister for Finance shall appoint three medical practitioners to be a board to a known as the Disabled Drivers Medical Board of Appeal (in these Regulations referred to as "the Board").

(2) A person who is aggrieved by a decision of a Director of Community Care and Medical Officer of Health in respect of primary medical certification may appeal to the Board within 28 days, or such longer period as it may allow, of the person first being informed of that decision.

(3) Where the Board adjudicates in favour of the disabled driver or passenger concerned, as the case may be, it shall issue a medical certificate in the form prescribed in the Second Schedule which shall be signed on behalf of the Board by a member thereof.

(4) Whenever the Minister for Health so requests, the Minister for Finance shall remove any named person from the Board.

(5) Every vacancy on the Board shall be filled by the appointment by the Minister for Finance of a medical practitioner nominated for that purpose, and for such period of time as is specified, by the Minister for Health.

7. A person applying for the repayment or remission of any excise duty or tax by virtue of section 92 of the Finance Act, 1989 , shall produce to the Revenue Commissioners or the licensing authority concerned, as appropriate, a certificate duly completed in accordance with and in the form prescribed in the Third Schedule.

8. (1) On application to the Revenue Commissioners and on production, duly completed, to them of a certificate in the form prescribed in the First or Second Schedule and of a certificate in the form prescribed in the Third Schedule, the Revenue Commissioners shall remit any additional excise duty chargeable upon adaptation of a motor vehicle for passenger carrying purposes and, subject to paragraph (2) and Regulations 10 to 12, repay—

( a ) the excise duty and value-added tax in respect of a motor vehicle used by, and

( b ) the excise duty relating to hydrocarbon oil used for combustion in the engine of the motor vehicle so used by,

a severely and permanently disabled person—

(i) as a driver, where the disablement is of such a nature that the person concerned could not drive the motor vehicle unless it is specially constructed or adapted to take account of that disablement, or

(ii) as a passenger, where the motor vehicle has been specially constructed or adapted to take account of the passenger's disablement, and where the vehicle is so adapted, the cost of such adaptation excluding tax consists of not less than 30 per cent. of the value of the vehicle excluding tax and excise duty:

Provided that where the cost (excluding tax) of adaptation of a vehicle for use by a severely and permanently disabled person as a passenger consists of less than 30 per cent. of the value before adaptation of the vehicle excluding tax and excise duty, excise duty shall be remitted in respect of the additional excise duty chargeable upon adaptation of the vehicle only, and value-added tax shall be repaid in respect of the cost of the adaptation only.

(2) The excise duty on hydrocarbon oil purchased by a person to whom subparagraph (i) or (ii) of paragraph (1) relates and used for combustion in the engine of a motor vehicle concerned, not being a motor vehicle to which the proviso to paragraph (1) relates shall, subject to such proof as the Revenue Commissioners consider appropriate in the circumstances, be repaid to an annual maximum at the highest rate applicable for the time being in respect of not more than 600 gallons of hydrocarbon oil.

9. On application to the appropriate licensing authority and on production, duly completed, to them of a certificate in the form prescribed in the First or Second Schedule and of a certificate in the form prescribed in the Third Schedule the licensing authority shall, subject to Regulation 11, remit the excise duty which would, but for this provision, be payable under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 (being the duty commonly known as road tax).

10. Subject to Regulation 12, the amount of excise duty and value-added tax repayable by the Revenue Commissioners, other than in respect of hydrocarbon oil, to any person under these Regulations in any period of 2 years shall not exceed in total—

( a ) where the relevant vehicle is for use by a severely and permanently disabled person as a driver, £7,500, or

( b ) where the relevant vehicle is for use by a severely and permanently disabled person as a passenger, £9,000.

11. The repayment or remission, as the case may be, of excise duty or tax in respect of a motor vehicle for use by a severely and permanently disabled person—

( a ) as a driver, shall not be made where the engine size is in excess of 2,000 cubic centimetres, or

( b ) as a passenger, shall not be made where the engine size is in excess of 4,000 cubic centimetres.

12. (1) The repayment or remission, as the case may be, by the Revenue Commissioners of any excise duty or tax by virtue of the provisions of these Regulations to any severely and permanently disabled person shall not be made to that person unless—

( a ) he has given to the Revenue Commissioners an undertaking that if, within 2 years from the date of purchase (in this Regulation referred to as "the original date of purchase") of the motor vehicle in question, he intends to dispose of that vehicle by sale or otherwise, he will before disposing of the vehicle notify the Revenue Commissioners of his intention, and

(i) in case the intended disposal is to another person who would be entitled to claim repayment or remission if the original date of purchase were the date of the intended disposal, that other person has complied with subparagraph (b) in so far as it relates to him,

(ii) in any other case, pays to the Commissioners an amount equal to the excise duty and value-added tax repaid to him by the Commissioners in respect of that vehicle by virtue of these Regulations, less an amount, to be determined by the Commissioners by reference to paragraph 19 (as amended by the Order of 1984) of the Order of 1979, to take account of the age and value of the vehicle at the date of its disposal,

and

( b ) he has complied with any and every previous undertaking to like effect given by him to the Commissioners and, in the case to which subparagraph (a) (i) relates, that other person has given a similar undertaking to the Commissioners in respect of the remainder of the 2 years left from the original date of purchase.

(2) Nothing in these Regulations shall be construed as permitting a person, under Regulation 8 (2), to claim repayment annually in respect of more than 600 gallons of hydrocarbon oil.

FIRST SCHEDULE

Regulation 4 (a)

MEDICAL CERTIFICATE

Issued for the purposes of section 92 of the Finance Act, 1989 , and the Disabled Drivers (Tax Concessions) Regulations, 1989.

*Delete as appropriate

Name of appellant: Mr./Mrs./Miss/Ms.*
Normal address:

I, , Director of Community Care and Medical Officer of Health for the

Health Board area, hereby certify that in my opinion the person named above is a severely and permanently disabled person who meets one or more of the medical criteria set out in the Regulations entitled the Disabled Drivers (Tax Concessions) Regulations, 1989.

Particulars of the appellant's disablement are as follows**:

**Tick as appropriate and cross out particulars that do not apply

(a)		wholly or almost without the use of both legs;

(b)		wholly without the use of one leg and almost wholly without the use of the other leg such that
		the applicant is severely restricted as to movement of the lower limbs;
(c)		the applicant is a person without both hands or without both arms;

(d)		the applicant is a person without one or both legs;

(e)		the applicant has the medical condition of dwarfism and has serious difficulties of movement of
		the lower limbs;

Date:
			(Signature)
	Director of Community Care and Medical Officer of Health,
		Health Board.

SECOND SCHEDULE

Regulation 4 (b)

MEDICAL CERTIFICATE

Issued, on appeal, for the purposes of section 92 of the Finance Act, 1989 , and the Disabled Drivers (Tax Concessions) Regulations, 1989.

*Delete as appropriate

Name of applicant: Mr./Mrs./Miss/Ms.*
Normal address:

The Disabled Drivers Medical Board of Appeal hereby certifies that in its opinion the person named above is a severely and permanently disabled person who meets one or more of the medical criteria set out in the Regulations entitled the Disabled Drivers (Tax Concessions) Regulations, 1989.

Particulars of the applicant's disablement are as follows**:

**Tick as appropriate and cross out particulars that do not apply

(a)		wholly or almost without the use of both legs;

(b)		a wholly without the use of ore leg and almost wholly without the use of the other leg such that
		the applicant is severely restricted as to movement of the lower limbs;
(c)		the applicant is a person without both hands or without both arms;

(d)		the applicant is a person without one or both legs;

(e)		the applicant has the medical condition of dwarfism and has serious difficulties of movement of
		the lower limbs;

Date:
		(Signature)
	For and on behalf of the Disabled Drivers Medical Board of Appeal and a member of that Board.

THIRD SCHEDULE

Regulation 7

DISABLED DRIVERS (TAX CONCESSIONS) REGULATIONS, 1989 CERTIFICATE

Issued for the purposes of applications for either or both repayments and remissions of any excise duty or tax by virtue of section 92 of the Finance Act, 1989 , and the Disabled Drivers (Tax Concessions) Regulations, 1989.

PART I

(To be completed by the applicant before Part II is completed).

I, ___________________________________________________________________________________*,

who normally reside at ________________________________________________________________________

_________________________________________________________________________*, hereby declare as follows**:

[Note: To be completed where applicant is applying as a disabled driver.]

Vehicle, registration number (if available) _____________, engine number _____________ and chassis number _____________ is registered in my name, is intended for my personal use as driver and has been specially constructed or adapted to take account of my disablement. I am unable to drive any vehicle not specially adapted for my use. I am the holder of a valid current driving licence for the class to which the vehicle belongs.

[Note: To be completed where applicant is applying as a disabled passenger.]

Vehicle, registration number (if available) ____________, engine number _____________ and chassis number __________, has been specially constructed or adapted to take account of my disablement for my use as passenger but not as a driver.

Date: ______________________________

Signed: ________________________________ (applicant)

*Name and address of applicant.

**Cross out paragraph that does not apply.

PART II

(To be completed by a member of the Garda Síochána)

I have examined vehicle, registration number (if available) __________________, engine number _____________ and chassis number ______________, and find that it is specially constructed or adapted for use by the above as disabled driver/passenger* to take account of the disablement. The vehicle is specially adapted as follows**:

Vehicle for Disabled Driver				Vehicle for Disabled Passenger
	YES		NO		YES		NO
Construction: specially constructed	□ □		□ □	Construction: specially constructed	□ □		□ □
Steering:				Vehicle structure:
power assisted (but				roof raised (for person(s)
see note)	□		□	seated in
electronic joystick	□		□	wheelchair (s))	□		□
remote (hand)				door widened	□		□
control	□		□	floor lowered	□		□
remote (foot)
control	□		□	Passenger accommodation:
knob or clamp on wheel	□		□	swivel conversion	□		□
				seat adjustment	□		□
Gears:				motorised	□		□
gear stick extension	□		□	special seats	□		□
clutch pedel				accommodation for
extension	□		□	stretcher(s)	□		□
Brakes,				Other accommodation
Accelerator:				aids:
pedal extension	□		□	special head
rod or cable (for				restraint	□		□
hand operation)	□		□	special safety
additional servo-				harness	□		□
assistance	□		□	special child safety
extension for left				seat	□		□
foot operation	□		□	special backrest	□		□
				seatbelt adaptor(s)	□		□
Ignition, Lights,
Signalling:				Assistance for
special console				boarding,
extension	□		□	alighting:
				ramp	□		□
Driver's seat:				car hoist	□		□
swivel conversion	□		□	power door
raised seat	□		□	actuation	□		□
access for wheelchair
(in Lieu of seat)	□		□
Engine exceeding 2,000 cc)	size: (not _____			Engine exceeding 4,000 cc)	size: (not _____
Other:(specify)***		_____		Other: (specify)***		______

[Note Optional extras, such as power steering and automatic gearbox, which are available from the manufacturer or assembler on production line models do not constitute special adaptations.]

*The person named as a disabled driver in Part I is the holder of a valid current driving licence for the class to which the vehicle belongs.

Date: __________________________________________________________

Signed: _________________________________________________________

Rank: __________________________________________________________

Garda Station (Stamp): ____________________________________________

_______________________________________________________________

*Delete as appropriate.

**Tick and fill in as appropriate.

*** If there is not enough room here, please indicate that another page has been used and date, sign and stamp that page the same as for above.

Given under my Official Seal, this 14th day of December, 1989.

ALBERT REYNOLDS,

Minister for Finance.

EXPLANATORY NOTE

These Regulations, which come into operation on 21st December 1989, set out the medical criteria, certification procedures, repayment limits and other matters necessary for the purposes of giving effect to section 92 of the Finance Act, 1989 which provides for tax concessions for disabled drivers.