Tax Reliefs
Seanad Éireann — 2023-01-26
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Jennifer Carroll MacNeill (FG), Dún Laoghaire

I thank the Senator. It is important to be consistent in every respect. The Senator is completely right about the timing of the review. Having spoken to the Minister of State, Deputy Rabbitte, last night, I know that a number of meetings were held during 2022 and a draft final report was considered on 8 December. This really is very timely. The main conclusion of that report is, as the Senator has said, that the scheme needs to be replaced with a fit-for-purpose, needs-based vehicular adaptation scheme in line with best international practice. Additional costs to purchase and adapt a vehicle, specifically for example for wheelchair accessibility, accord with a range of different international examples.
Our current scheme is not fit for purpose. Since the 1960s the scheme has been subject to a series of very limited and disparate ad hoc changes which have added layer upon layer of administrative complication. I do not believe enough has been done to assist a considerable number of people with mobility or other sensory issues, which were not considered at that time.
This Commencement matter is extremely timely. Let us see what the report says when it is published. Any change or expansion of the eligibility criteria will still require an individual to prove that they meet the criteria. We need to look at a better needs-based approach that addresses mobility and sensory issues in a much more thoughtful and holistic way.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2023-01-26/debate/main
Retrieved: 2026-08-14T04:51:30+00:00
Sitting date: 2023-01-26