The Minister for Finance has been asked to release details of a review of the disabled drivers' tax concession scheme sent to his office in September 2002, but which he has yet to act upon.
The review, compiled by an interdepartmental group set up in 1998, could affect up to 360,000 people, according to a recent Department estimate.
The current scheme, dating back to 1994, provides VAT and VRT rebates on buying or adapting suitable vehicles. So far only 8,000-9,000 have qualified.
Fine Gael TD John Deasy, spokesperson on Justice, Equality and Law Reform, says current medical requirements for the scheme are far too restrictive. Yesterday he tabled a Dáil Question calling on the Minister for Finance, Mr McCreevy, to publish the details of the report.
Mr Deasy's view is reinforced by a senior area medical officer in the South Eastern Health Board area who told Motors that the conditions don't allow for discretion. Applicants need a Primary Medical Certificate from such medical officers.
"We have to work rigidly to the criteria," he said, "but I believe they were deliberately made to be very restrictive. Anyone with any bit of mobility at all is excluded."
The criteria effectively exclude, for instance, people who suffer from severe arthritis or other disabling conditions. In the Seanad last October, Dr Mary Henry said the criteria are old-fashioned, based on amputation considerations in an era when such amputees can run cross-country races on prosthetic limbs. At the same time, young people with serious neurological conditions trying to get jobs can't take advantage of the concessions.
Applicants turned down for the medical certificate now invariably appeal and the appeals backlog is two years.
In 2001, the Ombudsman successfully intervened on behalf of three carers refused the tax concession for their disabled passengers on residency issues. His report brought to light "serious issues" relating to the administration of the scheme.
Tony Maher, of the Irish Wheelchair Association, says there is a substantial net gain to the Exchequer in providing the concession - it allows people to go to work and contribute to society instead of being homebound and drawing aid. "There can be an advantage to the state of up to €300,000 over each disabled person's working life, when disability payments and income tax payments are worked out," he said.
The Minister told the Dáil last week that his Department was "considering" the review group's report, but any change to the scheme would have to take account of cost implications.
"The substantial tax benefits make for considerable interest in and desire to be admitted to the scheme," he said. The cost of the relief is estimated to be about €34 million for 2002, compared to €5.1 million in 1994, he said.