Disabled Drivers (Tax Concessions) Regulations, 1989

• Jurisdiction: Ireland
• Citation: IR SI 340/1989
• Year: 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...