S.I. No. 353/1994:

DISABLED DRIVERS AND DISABLED PASSENGERS (TAX CONCESSIONS) REGULATIONS, 1994

DISABLED DRIVERS AND DISABLED PASSENGERS (TAX CONCESSIONS) REGULATIONS, 1994

I, BERTIE AHERN, Minister for Finance, in exercise of the powers conferred on me by section 92 (as amended by section 17 of the Finance (No. 2) Act, 1992 (No. 28 of 1992)) 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. These Regulations may be cited as the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994, and shall come into operation on the 1st day of December, 1994.

2. (1) In these Regulations--

"adapted", in relation to a vehicle, 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;

"authorised person" means a person authorised under section 136 of the Finance Act, 1992 (No. 9 of 1992);

"Board medical certificate" means a certificate duly completed in the form prescribed in the Second Schedule and issued by the Disabled Drivers Medical Board of Appeal or a certificate duly completed in the form prescribed in the Second Schedule to the Disabled Drivers (Tax Concessions) Regulations, 1989 ( S.I. No. 340 of 1989 ), and so issued under those Regulations;

"conversion" has the meaning assigned to it in section 130 of the Finance Act, 1992 ;

"disabled driver" means a severely and permanently disabled person who possesses a certificate of the kind referred to in paragraph (a) or (b) of Regulation 4 and whose disablement is of such a nature that the person concerned could not drive a vehicle unless it is specially constructed or adapted to take account of that disablement;

"disabled passenger" means a severely and permanently disabled person who possesses a certificate of the kind referred to in paragraph (a) or (b) of Regulation 4 and for whom a vehicle has been specially constructed or adapted to the extent prescribed in Regulation 10 (1) (a), to take account of that passenger's disablement;

"disabled person" means a person who is severely and permanently disabled, fulfilling one or more of the medical criteria set out in Regulation 3;

"licensing authority" has the meaning assigned to it in section 130 of the Finance Act, 1992 ;

"purchased" does not include any form of lease arrangement;

"qualifying organisation" means a philanthropic organisation which is not funded primarily by--

( a ) the State,

( b ) any board established by statute, or

( c ) any public or local authority,

which organisation is chiefly engaged, in a voluntary capacity on a non-commercial basis, in the care and transport of severely and permanently disabled persons and which is recognised as such, for the purposes of these Regulations, by the Revenue Commissioner;

"registered" has the meaning assigned to it in section 130 of the Finance Act, 1992 ;

"residual value-added tax" means an amount determined by the Revenue Commissioners as being equivalent to the amount of value-added tax which would be included in the open market selling price of a vehicle if it were sold by an authorised person at the time specified in these Regulations;

"residual vehicle registration tax" means an amount determined by the Revenue Commissioners as being equivalent to the amount of vehicle registration tax which would be chargeable if that vehicle were liable for such tax at the time specified in these Regulations;

"vehicle" has the meaning assigned to it in section 130 of the Finance Act, 1992 .

(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.

Medical criteria

3. For the purposes of section 92 (2) (a) of the Finance Act, 1989 , the eligibility on medical grounds of disabled persons who are severely and permanently disabled 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 wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;

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

4. Without prejudice to Regulation 5, a claim for repayment or remission under these Regulations shall be allowed only where the person who makes the claim, or in connection with whom the claim is made, is in possession of either--

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

( b ) a Board medical certificate duly completed in the form prescribed in the Second Schedule as evidence of qualifying disablement, signed and dated by a member of the Disabled Drivers Medical Board of Appeal:

Provided that compliance with this Regulation may be waived by the Revenue Commissioners in the case of a claim made by a qualifying organisation.

5. 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 be deemed to have satisfied the Revenue Commissioners and the licensing authority concerned that that person is a disabled driver or a disabled passenger as the case may be.

Medical Board of Appeal

6. (1) Subject to Regulation 19 (3), on the nomination of the Minister for Health the Minister for Finance shall appoint, for a period in each case of 4 years, three medical practitioners to the Disabled Drivers Medical Board of Appeal (in these Regulations referred to as "the Board") and any such practitioner may be reappointed by the Minister for Finance on the nomination of the Minister for Health for a further such period or periods.

(2) Every vacancy on the Board shall be filled by the appointment by the Minister for Finance of a medical practitioner, nominated for that purpose by the Minister for Health, for the remainder of the period to which the former member's appointment to the Board had related.

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

(4) A person who is dissatisfied 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.

(5) Where the Board adjudicates in favour of the disabled driver or disabled passenger concerned, as the case may be, it shall issue a Board medical certificate.

7. Where a licensing authority or the Revenue Commissioners have reason to believe that the person named on a primary medical certificate or a Board medical certificate or who was deemed to have satisfied the said authority or Commissioners under the terms of Regulation 5, does not fulfil any one of the criteria set out in Regulation 3, they shall refer such person to the Board who shall cancel the primary medical certificate or Board medical certificate in question, if they consider it appropriate to do so.

Reliefs for disabled drivers

8. (1) Where a person satisfies the Revenue Commissioners that that person is a disabled driver and has borne or paid value-added tax, vehicle registration tax or residual vehicle registration tax in respect of a vehicle or in respect of the adaptation of a vehicle which--

( a ) is specially constructed or adapted to take account of that person's disablement,

( b ) is purchased by that person,

( c ) is registered in the name of that person, and

( d ) is fitted with an engine whose capacity is not greater than 2,000 cubic centimetres,

that person shall be entitled to be repaid the said amounts of tax and residual vehicle registration tax, subject to the limit specified in Regulation 9 for the purposes of this Regulation:

Provided that the Revenue Commissioners shall repay residual vehicle registration tax only where the person concerned has purchased the vehicle in question from an authorised person.

(2) Where at the time of registration of a vehicle in the name of a person who satisfies the Revenue Commissioners that that person is a disabled driver and the vehicle in question complies with the provisions set out at subparagraphs (a), (b) and (d) of paragraph (1), the Revenue Commissioners shall remit the vehicle registration tax payable, subject to the limit specified in Regulation 9 for the purposes of this Regulation.

(3) Where, after these Regulations come into force, a person becomes a severely and permanently disabled person who fulfils one of the medical criteria set out in Regulation 3 after that person has purchased a vehicle which complies with the provisions set out at subparagraphs (c) and (d) of paragraph (1), and the vehicle is specially adapted to take account of that person's disablement, that person shall be entitled to be repaid--

( a ) the amount of residual value-added tax and residual vehicle registration tax appropriate to the vehicle at the time such person lodges a claim with the Revenue Commissioners, and

( b ) the value-added tax charged in respect of the adaptation of that vehicle,

subject to the limit specified in Regulation 9 for the purposes of this Regulation.

(4) Where a person receives a repayment or remission under paragraph (1) or (2), that person shall undertake--

( a ) to use the vehicle in question for a period of 2 years from the date of purchase, and to inform the Revenue Commissioners immediately if any circumstances arise during that period where the vehicle is sold or otherwise disposed of by that person, and

( b ) to abide by the provisions of Regulation 15.

(5) Where a person receives a repayment or remission under paragraph (3), that person shall undertake--

( a ) to use the vehicle in question for a period of 2 years from the date on which the Revenue Commissioners receive the application for the repayment, and to inform the Revenue Commissioners immediately if any circumstances arise during that period where the vehicle is sold or otherwise disposed of by that person, and

( b ) to abide by the provisions of Regulation 15.

9. The total amount to be repaid and remitted under Regulation 8 or under paragraph (3) and, in so far as it relates to that paragraph, paragraph (4) of Regulation 12 shall not exceed £7,500 in respect of any vehicle.

Reliefs for disabled passengers

10. (1) Where a person satisfies the Revenue Commissioners that that person is a severely and permanently disabled passenger or a family member of such a disabled passenger residing with and responsible for the transportation of that disabled passenger and such person has borne or paid value-added tax, vehicle registration tax or residual vehicle registration tax in respect of a vehicle or in respect of the adaptation of a vehicle which--

( a ) has been specially constructed or adapted for use by that disabled passenger, and where the vehicle is so adapted, the cost of such adaptation excluding value-added tax consists of not less than the amount specified for the purpose in section 92 (1) of the Finance Act, 1989 :

Provided that in calculating the cost of adaptation of such vehicle, if the Revenue Commissioners so approve, there shall be included--

(i) the cost of conversion of that vehicle, excluding the additional vehicle registration tax incurred in such conversion, and

(ii) the purchase cost excluding value-added tax of any adaptations previously fitted to another vehicle adapted for use by that disabled passenger, and refitted to the vehicle in question,

( b ) has been purchased by the disabled passenger or by the said family member of that disabled passenger for the purpose of transporting that person, and

( c ) is fitted with an engine whose capacity is not greater than 4,000 cubic centimetres,

the person who has borne or paid the said amounts of tax and residual vehicle registration tax shall be entitled to be repaid same, subject to the limit specified in Regulation II for the purposes of this Regulation:

Provided that the Revenue Commissioners shall repay residual vehicle registration tax only where the said person has purchased the vehicle in question from an authorised person.

(2) Where at the time of registration of a vehicle by a severely and permanently disabled passenger or by a family member of a severely and permanently disabled passenger residing with and responsible for the transportation of that disabled person and the vehicle in question complies with the provisions set out at subparagraphs (a), (b) and (c) of paragraph (1), the Revenue Commissioners shall remit the vehicle registration tax payable, subject to the limit specified in Regulation 11 for the purposes of this Regulation.

(3) Where, after these Regulations come into force, a person becomes a severely and permanently disabled person who fulfils one of the medical criteria set out in Regulation 3 after that person or a family member of that person residing with and responsible for the transportation of that person has purchased a vehicle which complies with the provision set out at paragraph (1) (c) and the vehicle is adapted to the extent outlined in paragraph (1) (a) for the disabled person's use as a passenger, the person who has purchased the vehicle shall be entitled to be repaid--

( a ) the amount of residual value-added tax and residual vehicle registration tax appropriate to the vehicle at the time such person lodges a claim with the Revenue Commissioners, and

( b ) the value-added tax charged in respect of the adaptation of that vehicle,

subject to the limit specified in Regulation 11 for the purposes of this Regulation.

(4) ( a ) Where a person receives a repayment or remission under paragraph (1) or (2) of this Regulation that person shall undertake--

(i) to use the vehicle in question for the transportation of the disabled passenger in question, for a period of 2 years from the date of purchase, and to inform the Revenue Commissioners immediately if any circumstances arise during that period where the vehicle is sold or otherwise disposed of by that person, and

(ii) to abide by the provisions of Regulation 15.

( b ) Where a person receives a repayment or remission under paragraph (3) that person shall undertake--

(i) to use the vehicle in question for the transportation of the disabled passenger in question, for a period of 2 years from the date on which the Revenue Commissioners receive the application for repayment, and to inform the Revenue Commissioners immediately if any circumstances arise during that period where the vehicle is sold or otherwise disposed of by that person, and

(ii) to abide by the provisions of Regulation 15.

( c ) Where the Revenue Commissioners accept a claim under this Regulation in respect of the transport of a disabled passenger, they shall not accept a claim (other than in the circumstances to which Regulation 15 applies) relating to any further vehicle in respect of the transport of the same passenger for a period of 2 years from the date of purchase of the vehicle for which the claim was accepted where such claim was made under the provisions of paragraph (1) or (2), and a period of 2 years from the date of receipt of the application by the Revenue Commissioners, where such application was made under the provisions of paragraph (3).

( d ) Where the Revenue Commissioners have accepted a claim for repayment of vehicle registration tax in respect of the transport of a disabled person as passenger under the Disabled Drivers (Tax Concessions) Regulations, 1989, they shall not accept a claim relating to any further vehicle in respect of the transport of the same passenger for a period of 2 years from the date of purchase of the vehicle for which the claim was accepted:

Provided that the Revenue Commissioners may waive this provision in exceptional circumstances subject to the refund of a portion of the repayment, calculated in accordance with the formula set out in Regulation 15 (1).

(5) ( a ) In exceptional circumstances, the Revenue Commissioners may waive the condition concerning residency of a claimant under Regulation 10.

( b ) The Revenue Commissioners shall waive the conditions concerning both family membership and residency of a claimant under Regulation 10 in the case of a claim lodged by a person appointed by the President of the High Court to act on behalf of a disabled passenger who is a Ward of Court.

11. The total amount to be repaid and remitted under Regulation 10 shall not exceed £12,500 in respect of any vehicle.

Reliefs for qualifying organisations

12. (1) Where a qualifying organisation satisfies the Revenue Commissioners that it has borne or paid value-added tax, vehicle registration tax or residual vehicle registration tax in respect of a vehicle or in respect of the adaptation of a vehicle which, subject to paragraph (2)--

( a ) is specially constructed or adapted for the transport of disabled persons, and where the vehicle is so adapted the cost of such adaptation, excluding value-added tax, consists of not less than the amount specified for the purpose in sub section 92 (1) of the Finance Act, 1989 :

Provided that in calculating the cost of adaptation of such vehicle, if the Revenue Commissioners so approve, there shall be included--

(i) the cost of conversion of that vehicle, excluding the additional vehicle registration tax incurred in such conversion, and

(ii) the purchase cost excluding value-added tax of any adaptations previously fitted to another vehicle adapted for use by that qualifying organisation, and refitted to the vehicle in question,

( b ) is purchased by that organisation,

( c ) is registered in the name of that organisation, and

( d ) is fitted with an engine whose capacity is not greater than 4,000 cubic centimetres,

that organisation shall be entitled to be repaid the said amounts of tax and residual vehicle registration tax, subject to the limit specified in Regulation 13 for the purposes of this paragraph:

Provided that the Revenue Commissioners shall repay residual vehicle registration tax only where the said organisation has purchased the vehicle in question from an authorised person.

(2) Where the vehicle referred to in paragraph (1) has been specially constructed or adapted for the transport of 5 or more disabled persons, the provisions of subparagraph (1) (d) and of Regulation 13 shall not apply where the seating capacity in the vehicle for passengers who are not disabled persons is not greater than twice the seating capacity for disabled passengers.

(3) Where a qualifying organisation satisfies the Revenue Commissioners that it has borne or paid value-added tax, vehicle registration tax or residual vehicle registration tax in respect of a vehicle or in respect of the adaptation of a vehicle which--

( a ) is specially constructed or adapted to take account of the disablement of a disabled person as driver,

( b ) is purchased by that organisation,

( c ) is registered in the name of that organisation, and

( d ) is fitted with an engine whose capacity is not greater than 2,000 cubic centimetres,

that organisation shall be entitled to be repaid the said amounts of tax and residual vehicle registration tax, subject to the limit specified in Regulation 9 for the purposes of this paragraph:

Provided that the Revenue Commissioners shall repay residual vehicle registration tax only where the said organisation has purchased the vehicle in question from an authorised person.

(4) Where, at the time of registration of a vehicle by a qualifying organisation, the Revenue Commissioners are satisfied that the vehicle in question complies with the provisions set out at subparagraphs (a), (b) and (d) of paragraph (1) or set out at subparagraphs (a), (b) and (d) of paragraph (3), as appropriate, they shall remit the vehicle registration tax payable.

(5) The Revenue Commissioners shall give a repayment or remission under this Regulation only where they are satisfied that the vehicle in question is a reasonable requirement of the organisation making the claim, having regard, inter alia, to the number of disabled persons being transported by that organisation, and the number and capacity of vehicles already owned by that organisation.

(6) Where an organisation receives a repayment or remission under paragraph (1) or (3) that organisation shall undertake--

( a ) to use the vehicle in question for a period of 2 years from the date of purchase, and to inform the Revenue Commissioners immediately if any circumstances arise during that period where the vehicle is sold or otherwise disposed of by that organisation, and

( b ) to abide by the provisions of Regulation 15.

(7) The Revenue Commissioners shall consult the National Rehabilitation Board in respect of each organisation which applies to them under these Regulations.

(8) Where the Revenue Commissioners have reasonable cause to believe that a qualifying organisation should no longer be entitled to the benefit of these Regulations, they shall consult the National Rehabilitation Board and may withdraw the concessions from such organisation.

13. The total amount to be repaid and remitted under paragraph (1) and, in so far as it relates to that paragraph, paragraph (4) of Regulation 12 shall not exceed £12,500 in respect of any vehicle.

Passenger vehicles qualifying more than once

14. Where a repayment or remission has been granted under Regulation 10 or 12 in respect of a vehicle which is subsequently purchased for the transport of a different disabled passenger or by a different qualifying organisation, and the adaptations remain in the vehicle at the time of such subsequent purchase, the requirements set out at Regulation 10 (1) (a) or 12 (1) (a), as the case may be, shall be deemed to be fulfilled.

Refunds to the Revenue Commissioners

15. (1) Where a beneficiary of a repayment or remission under Regulation 8 or 10 in respect of a vehicle (in this Regulation referred to as "the first-mentioned vehicle")--

( a ) sells it or otherwise disposes of it within 2 years of the date of purchase or, in the case of a person referred to in Regulation 8 (3) or 10 (3), within 2 years of the date on which the Revenue Commissioners receive the application for repayment, or

( b ) claims a repayment or remission under the same Regulation in respect of a subsequent vehicle purchased by that person within 2 years of purchasing the first-mentioned vehicle, or, in the case of a person referred to in Regulation 8 (3) or 10 (3), within 2 years of the date on which the Revenue Commissioners receive the application for repayment,

such person shall refund to the Revenue Commissioners a portion of the amount which was either or both repaid and remitted on the first-mentioned vehicle, calculated by the Revenue Commissioners according to the following formula:

where:

A is the open market selling price of the first-mentioned vehicle on the date of its sale or disposal or on the date of purchase of the subsequent vehicle, whichever is applicable,

B is the total amount repaid or remitted in respect of the first-mentioned vehicle and any adaptations thereto,

C is the open market selling price of the first-mentioned vehicle at the time of its purchase by the beneficiary, and

D is the cost including value-added tax of any adaptations to the first-mentioned vehicle on which repayment was claimed by the beneficiary.

(2) The refund referred to in paragraph (1) shall be paid to the Revenue Commissioners within one month of the sale or disposal of the first-mentioned vehicle, but where the circumstances referred to at paragraph (1) (b) apply, not later than the time of the repayment or remission of any tax in respect of the subsequent vehicle.

(3) Where a qualifying organisation which receives a repayment or remission under Regulation 12 in respect of a vehicle sells it or otherwise disposes of it within 2 years of the date of purchase such organisation shall refund to the Revenue Commissioners a portion of the amount which was either or both repaid and remitted on the vehicle, calculated by the Revenue Commissioners according to the following formula:

where:

A is the open market selling price of the vehicle on the date of its sale or disposal,

B is the total amount repaid or remitted in respect of the vehicle and any adaptations thereto,

C is the open market selling price of the vehicle at the time of its purchase by the organisation, and

D is the cost including value-added tax of any adaptations to the vehicle on which repayment was claimed by the organisation.

(4) The refund referred to in paragraph (3) shall be paid to the Revenue Commissioners within one month of the sale or disposal of the vehicle in question.

(5) The Revenue Commissioners shall not repay or remit any tax or residual vehicle registration tax under Regulation 8, 10 or 12 in respect of any vehicle unless the provisions of paragraph (2) or (4), as the case may be, have been fulfilled.

(6) In exceptional cases, and subject to such conditions as they consider necessary in each such case, the Revenue Commissioners may reduce the amount of the refund required under this Regulation.

Fuel repayments

16. (1) The excise duty paid on any fuel used for combustion in the engine of a vehicle on which repayment or remission of tax, or residual vehicle registration tax has been granted in accordance with these Regulations shall be repaid by the Revenue Commissioners where the use of the fuel was related to the transportation of the disabled person or persons concerned whether as driver or passenger.

(2) Where the repayment or remission of tax or residual vehicle registration tax was made under Regulation 8 or 10, the repayment of excise duty on fuel referred to in paragraph (1) shall be limited to the duty on an annual maximum of 600 gallons per beneficiary.

(3) Where the repayment or remission of tax or residual vehicle registration tax was made under Regulation 12, the repayment of excise duty on fuel referred to in paragraph (1) shall be limited to the duty on an annual maximum of 900 gallons per vehicle.

(4) The excise duty paid on any fuel used for combustion in the engine of a vehicle which would have qualified for repayment or remission of value-added tax, vehicle registration tax or residual vehicle registration tax in accordance with these Regulations but for the fact that the vehicle was purchased prior to the coming into effect of these Regulations, shall be repaid by the Revenue Commissioners where the use of the fuel was related to the transportation of the disabled person or persons concerned whether as driver or passenger, and the provisions of paragraphs (2) and (3) shall apply with any necessary modifications.

Road Tax

17. The licensing authority shall remit the excise duty which would, but for this provision, be payable under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952) (being the duty known as road tax), on any vehicle which qualifies for relief under regulation 8, 10 or 12.

General

18. (1) A person or organisation wishing to avail of the provisions of Regulation 8, 10 or 12 shall complete the Declaration in the Third Schedule in respect of each vehicle involved, and such claim form as may be provided for the purpose by the Revenue Commissioners and present them to the Revenue Commissioners, together with such documentary evidence as they shall require.

(2) A person or organisation wishing to avail of the provisions of Regulation 17 shall apply to the appropriate licensing authority and produce to it evidence that the vehicle has qualified for relief under Regulation 8, 10 or 12, and, in the case of an applicant who has qualified for relief under Regulation 8, a valid current driving licence.

Revocation and transitional provisions, etc.

19. (1) The Disabled Drivers (Tax Concessions) Regulations, 1989 ( S.I. No. 340 of 1989 ), are hereby revoked.

(2) Any primary medical certificate or other certificate issued under the Regulations revoked by paragraph (1) shall be deemed to be a valid certificate for the purposes of these Regulations, and such certificate and person named thereon shall be subject to the provisions of Regulation 7.

(3) Notwithstanding paragraph (1), the Board appointed under Regulation 6 of the Disabled Drivers (Tax Concessions) Regulations, 1989, shall continue for the period of its appointment as if appointed under these Regulations and Regulation 6 (1) of these Regulations shall be construed accordingly.

FIRST SCHEDULE

Regulation 4 (a)

PRIMARY MEDICAL CERTIFICATE

Issued for the purposes of section 92 of the Finance Act, 1989 , and the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994.

*Delete as appropriate.

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

Regulation 4 (b)

SECOND SCHEDULE

BOARD MEDICAL CERTIFICATE

Issued, on appeal, for the purposes of section 92 of the Finance Act, 1989 , and the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994.

*Delete as appropriate.

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

Regulation 18

THIRD SCHEDULE

DISABLED DRIVERS AND DISABLED PASSENGERS (TAX CONCESSIONS) REGULATIONS, 1994.

(Every applicant must complete Part I, II or III, as appropriate).

Part I.

DECLARATION BY A DISABLED DRIVER.

PART II.

DECLARATION BY OR ON BEHALF OF A DISABLED PASSENGER.

PART III.

DECLARATION ON BEHALF OF A QUALIFYING ORGANISATION.

*Tick whichever is appropriate.

GIVEN under my Official Seal, this 24th day of November, 1994.

BERTIE AHERN,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations, which come into operation on the 1st day of December, 1994, 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 and disabled passengers.