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Supreme Court allows appeal from the Court of Appeal, and: (a) quashes the refusal of the Disabled Drivers Medical Board of Appeal to award medical certificates to two minors who suffered from severe disability such that they needed specially adapted motorised transport; and (b) grants a declaration that the Board and the Minister had failed to vindicate the rights of the minors under legislation that allowed for tax concessions to drivers and passengers requiring adapted vehicles by reason of their disability, on the grounds that insufficient reasons had been given for the refusal, and that the regulations made by the Minister failed to make sufficient provision for disabled passengers as well as drivers.
O'Malley J (nem diss): Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 - s.92 of the Finance Act 1989, as amended - regulations for repayment of excise, road tax and VAT in respect of vehicles and fuel for vehicles used or driven by persons severely and permanently disabled - applications in respect of minor children - applications unsuccessful - judicial review of refusal - history of tax concessions - definition of “disabled passenger” - requirement of medical certificate - whether child met strict medical criteria in regulations - whether Minister in regulations had unlawfully circumscribed the parameters of the legislation - whether Minister had exercised powers outside limitations of statute - whether result was arbitrary, unjust or partial - leave to appeal - delegated legislation - amendment of primary legislation by delegated legislation - whether Minister had failed to give effect to the statute.
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