In January 2015 a new “fuel grant” replaced the previous scheme “repayment of excise duty on fuel” as part of the disabled drivers and passengers scheme.
You are no longer required to fill in Form DD3. If not already registered with Revenue’s ROS service, you will need to register with Revenue’s new online service myAccount where you can claim your fuel grant.
To register on myAccount you need your PPS number, mobile or landline number, email address and home address.
Alternatively you can contact the Revenue Commissioners, Forms & Leaflets Section on 1890 306 706 and request a paper form (FG1) or download it here.
The fuel grant will be paid directly into your bank account so you have to provide details of the account into which you wish it to be paid.
The amount of grant available is the same as the relief under the excise relief scheme. The relief applies only to fuel used in the vehicle for the actual transport of the person with the disability. The rate of grant payable per litre, up to a maximum of 2,730 litres per calendar year, is as follows:
•Petrol – €0.59
•Diesel – €0.48
•LPG – €0.10
The Department of Finance advise that no member of the scheme will lose out by these changes.
You should keep receipts for fuel purchased for 2 years, but do not have to submit them when you apply for the grant.
To make a claim for repayment of excise duty on fuel used up to 31 December 2014 you should make it using Form DD3 which can be obtained here.
More information about the Drivers and Passengers with disabilities Tax Relief Scheme can be found in the revenue booklet here.