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Tax Reliefs

Dáil Éireann Debate, Tuesday - 27 January 2026

Tuesday, 27 January 2026

Questions (385, 386, 387, 388, 389, 390, 391, 392, 394, 395, 396)

Paul Nicholas Gogarty

Question:

385. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will state the legal basis for the re-introduction of medical criteria via section 36 of the Finance Act 2020 that had been previously condemned by the Supreme Court; if he is satisfied that this section is consistent with Article 15.4.1 of the Constitution; and if he will make a statement on the matter. [6442/26]

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Paul Nicholas Gogarty

Question:

386. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he accepts the principle under Article 34 of the Constitution that Supreme Court rulings are final and conclusive; the steps his Department is taking to ensure the disabled drivers scheme now aligns with these final rulings; and if he will make a statement on the matter. [6443/26]

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Paul Nicholas Gogarty

Question:

387. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will clarify whether the terms and conditions of engagement for members of the disabled drivers medical board of appeal explicitly require that they act in full compliance with the fundamental obligations and rights contained in Article 40, and those derived from international agreements the State has entered into under Article 29; if these terms of engagement specifically safeguard the board's duty to provide independent professional judgments based solely on the medical facts and needs of those presenting, free from departmental administrative influence; and if he will make a statement on the matter. [6444/26]

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Paul Nicholas Gogarty

Question:

388. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will outline his Department's formal response to the repeated warnings from the Ombudsman regarding the legality of the disabled drivers and passengers tax relief scheme; the financial and administrative steps taken to remedy these concerns; and if he will make a statement on the matter. [6445/26]

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Paul Nicholas Gogarty

Question:

389. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the way in which his Department ensures that the administration of tax-based disability reliefs fulfils the duty of sincere cooperation under Article 4.3 TEU to align domestic financial law with EU values of equality; and if he will make a statement on the matter. [6446/26]

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Paul Nicholas Gogarty

Question:

390. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will clarify his Department's policy on disclosure of personal assessments by agencies under his aegis, in light of the Supreme Court conclusions in Nowak and Delaney; if he is satisfied that applicants for the primary medical certificate are provided with sufficient reasoning for decisions, given the conclusion in the Reeves judgment [2020] that a failure to provide reasons to justify a decision is in itself grounds for a court to decide in favour of applicants; and if he will make a statement on the matter. [6447/26]

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Paul Nicholas Gogarty

Question:

391. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if a copy of the motion passed unanimously by South Dublin County Council, which was sent to the Taoiseach calling for fair reform of the disabled drivers scheme, has been forwarded to his Department for direct action; if so, the date on which his Department received this motion; the specific actions have been taken since; and if he will make a statement on the matter. [6449/26]

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Paul Nicholas Gogarty

Question:

392. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the specific steps taken by his Department to ensure that the Disabled Drivers Medical Board of Appeal refrains from acts inconsistent with the UNCRPD, as per the requirements of Article 29 of the Constitution; and if he will make a statement on the matter. [6451/26]

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Paul Nicholas Gogarty

Question:

394. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the legal basis for suspending access to assessments for the primary medical certificate following a judgment (details supplied) given the conclusions of the Supreme Court in the Article 26 reference on the Health (Amendment) (No. 2) Bill 2004; if he accepts that statutory benefits under the disabled drivers scheme constitute a property right for eligible citizens under Articles 40.3.2 and 43; the way he justifies the use of Section 36 of the Finance Act 2020 to effectively bypass the constitutional protections for such rights as established by the Supreme Court; and if he will make a statement on the matter. [6460/26]

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Paul Nicholas Gogarty

Question:

395. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he accepts that under Article 34.4.6 of the Constitution, the decisions of the Supreme Court are final and conclusive; his views that all Government Ministers, civil servants, and staff in public or private organisations delivering public services have a primary constitutional obligation to respect, uphold, and deploy these final rulings and interpretations in their everyday activities; if he is satisfied that his Department's continued reliance on legislative workarounds to bypass specific court conclusions such as those in cases (details supplied) consistent with this constitutional mandate; and if he will make a statement on the matter. [6461/26]

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Paul Nicholas Gogarty

Question:

396. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he is aware of the constitutional doctrine of "under-inclusiveness" as identified in the Reeves judgment and affirmed by the Supreme Court in the 2025 theory judgment; his views on whether the current medical criteria for the disabled drivers scheme are unconstitutionally under-inclusive by arbitrarily excluding citizens with significant mobility needs who do not meet the narrow 2020 criteria; and if he will make a statement on the matter. [6462/26]

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Written answers

I propose to take Questions Nos. 385, 386, 387, 388, 389, 390, 391, 392, 394, 395 and 396 together.

The Deputy should note from the outset that it would not be appropriate for me, the Minister, to interpret or express an opinion on a matter of law in response to a parliamentary question. Therefore, I will respond to matters raised by the Deputy in his parliamentary questions as appropriate.

I have been informed that the Department of Finance did not receive a copy of the motion passed by South Dublin County Council nor was it forwarded by the Department of the Taoiseach yet.

The Disabled Drivers Medical Board of Appeal (DDMBA) is required by legislation to be independent in the exercise of its functions, and it is a matter for the Board to determine all aspects of the management and delivery of the appeals process.

At an appeal hearing the Disabled Drivers Medical Board of Appeal (DDMBA) reviews the decision by a HSE Primary Medical Officer and determines if an appellant meets any of the six medical criteria. Only if an appellant meets one of the six eligibility criteria will the Board issue a Board Medical Certificate.

The functions of the Board are set out in legislative requirements. I, the Minister, have no role in relation to the granting or refusal of PMCs or appeals associated with them and the HSE and the Medical Board of Appeal must be independent in their clinical determinations. Both my Department and I expect State boards, such as the DDMBA, to act in accordance with their legal obligations and in accordance with the code of practice for State Bodies.

My Department and I share concerns that the Disabled Drivers and Disabled Passengers Scheme or DDS is no longer fit-for-purpose and believe it should be replaced with a needs-based, grant-led approach for necessary vehicle adaptations that could serve to improve the functional mobility of the individual.

Under the aegis of the Department of the Taoiseach, the sub-group convened to progress the National Disability Inclusion Strategy proposals for a needs-based, grant-aided, modern vehicle adaptation supports to replace the DDS, generated a report that was submitted to the Department of the Taoiseach. In considering this report, it has been proposed that a new grant-based scheme be developed and led by the Department of Transport.

The Department of Transport is beginning the development of this new scheme. The existing DDS remains with the Department of Finance and will continue to be reviewed in the context of new scheme developments by the Department of Transport.

As the Deputy will be aware, when this government took office, we committed to a step change in the delivery of supports and services for people with disability and their families.

Budget 2026 is the first step in delivering on this ambition, providing some €3.83 billion to specialist disability services next year, an unprecedented increase of €618 million, or almost 20%.

This funding will be vital in delivering the National Human Rights Strategy for Disabled People. The commitment to develop a new scheme by the Department of Transport, and in this context review the Disabled Drivers and Disabled Passengers Scheme, are strong commitments in this strategy.

Question No. 386 answered with Question No. 385.
Question No. 387 answered with Question No. 385.
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