Dear PAO,

We went to a restaurant with one of my nieces who was two and a half years old. She has a valid PWD ID. It is a legitimate ID issued by the government for her seizure disorder. When the bill came, we asked for the mandated 20 percent discount and VAT exemption, but the staff refused. The management said, “Bata pa ’yan. Hindi mauubos ang isang meal.” They told us the discount does not apply because she is a child and does not eat a lot. Is this legal? My niece actually ate the food we ordered for her.

Lear

Dear Ms. Lear,

Sections 6 and 6.2 Rule IV of the Implementing Rules and Regulations (IRR) of Republic Act (RA) 10754, otherwise known as the “Act Expanding the Benefits and Privileges of Persons with Disability,” specifically mandate that persons with disabilities (PWDs) enjoy a 20 percent discount and value-added tax exemption on the purchase of food, drinks, beverages, dessert, and other consumable items:

“Section 6. Twenty Percent (20%) Discount and Value Added Tax (VAT) Exemption – Persons with disability shall be entitled to the grant of 20% discount and VAT-exemption on the purchase of certain goods and services from all establishments for their exclusive use, enjoyment or availment; xxx

“Section 6.2 Restaurants – This shall apply to the purchase of food, drinks, beverages, dessert and other consumable items served by the establishments including value meals and other similar food counters, fast food, cooked food and short orders including take outs. To safeguard the establishments from abuse of this privilege, the orders should be limited only to the consumption of the concerned person with disability.”

A review of the provisions shows that it does not distinguish between ages. This means that the law does not set a minimum or maximum age limit for the provisions of the PWD discount to apply. The only limit the provision seems to apply is that the orders to be discounted are limited only to those consumed by the concerned PWD. In its Opinion 45 dated Oct. 8, 2024, the DOJ clarified that the 20 percent discount should apply as long as the food was intended for the exclusive consumption of the PWD.

In application to your case, considering that your two-year-old toddler partook in the food items you had ordered, the restaurant should have applied the discount, considering that the law and related issuances make no distinction as to age. As the adage goes, Ubi lex non distinguit, nec nos distinguere debemus, that is to say, “Where the law does not distinguish, we should not distinguish.”

We hope that we were able to answer your queries. This advice was solely based on the facts you have narrated and our appreciation of the same. Our opinion may vary when other facts are changed or elaborated.

Thank you for your trust and support.

Editor’s note: Dear PAO is a daily column of the Public Attorney’s Office. Questions for Chief Acosta may be sent to [email protected]