Court of Appeal says families failed to establish grounds for reversing decisions
The families of two children denied tax rebates under a scheme for those who buy specially adapted cars for disabled drivers or passengers have lost appeals over the rejection of their applications.
Up to €22,000 is available for drivers and passengers if the adaptations cost more than the open market selling price of the vehicle. An appeal to Disabled Drivers Medical Board of Appeal was rejected on the basis he did not meet the strict criteria laid down in the regulations. It was claimed, among other things, the appeal board failed to give any or adequate reasons for their decisions.
She found the Oireachtas conferred a discretion on the Minister for Finance as to what criteria were to be adopted in relation to the regulations he makes.
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