The Disabled Drivers and Disabled Passengers Scheme
To make driving a bit easier for those living with a spinal cord injury, there is a principal scheme that can provide you with some financial support should you need to have your vehicle modified.
You can receive this assistance if you meet the specified medical criteria but you must have obtained a Primary Medical Certificate.
What’s more, you can apply for relief either as a driver with a disability or a passenger with a disability. And to ensure that those who help you also benefit, there’s even a provision for a family member of a passenger with a disability.
Tax Relief for disabled drivers and passengers
If you are considering purchasing or adapting a vehicle for use by a disabled driver or passenger, there may be tax reliefs available to you. Some of these reliefs include:
- An exemption or repayment of vehicle registration tax (VRT)
- A repayment of value-added tax (VAT) on the purchase of a vehicle
- A repayment of VAT on the cost of adapting a vehicle
You can claim tax relief on a new vehicle or a used vehicle that has not been previously registered in the state.
If you purchase a previously-registered used vehicle, the amount repayable will be the residual VAT contained in the value of the vehicle. However, in most cases there is no VAT payable and therefore no VAT refundable.
Please note that to apply, the driver or passenger must possess a valid Primary Medical Certificate.
There are three categories of vehicles which qualify for relief:
- Adapted vehicles – The VAT and VRT relief in respect of these vehicles ranges from €10,000 to €16,000.
- Specifically adapted vehicles – The VAT and VRT relief in respect of these vehicles can be up to €16,000.
- Extensively adapted vehicles – The VAT and VRT relief in respect of these vehicles can be up to €22,000.
As of January 2016, vehicles can have an engine size of up to 6000cc. Furthermore, the vehicle can be purchased either privately or from an authorised dealer.
Full details of can be found in revenue’s booklet “drivers and passengers with disabilities”.
Applying for the scheme
You can apply for an exemption from VRT (or a repayment of VRT and VAT) on Revenue’s MyAccount. If you are applying for the first time, you will need to submit a primary medical certificate which you can upload on MyAccount.
Revenue’s Quick Guide to Making Claims for Relief Online (pdf) shows what the application process looks like.
If your application is accepted for exemption from VRT, your account will be updated and you will get authorisation to buy a vehicle and an Exemption Notification that allows the vehicle to be registered as exempt from VRT at the NCTS centre. After you buy the vehicle, you may need to submit further documentation.
If your application is accepted for repayment of VRT and VAT, you may need to submit further documentation.
Applying by post
If you do not have online access, you can submit a paper form – Form DD1 (pdf). If you are applying for the first time, you should also include the original Primary Medical Certificate. You may also need to submit additional documents along with your application.
The Central Repayments Office can be contacted at:
Office of the Revenue Commissioners
M: TEK II Building
Tel: 047 62100
Tel: 01 7383671
Website www.revenue.ieNext: Exemptions from annual motor tax for disabled drivers