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. The reliefs available are:
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.
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 and 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” which can be downloaded here.
To apply you need to complete form DD1 and send a completed copy to the Central Repayments Office along with your original primary medical certificate.
The Central Repayments Office can be contacted at:
Office of the Revenue Commissioners
M: TEK II Building