The disabled drivers and passengers scheme provides a range of tax reliefs linked to the purchase and use of specially constructed or adapted vehicles by drivers and passengers with a disability.
What does this mean:
Remission or repayment of Vehicle Registration Tax (VRT)
Repayment of value-added tax (VAT) on the purchase of a vehicle
Repayment of VAT on the cost of adapting a vehicle
If you are eligible for this scheme, you may also be eligible for other exemptions:
A Motor tax exemption on the vehicle
A toll charges exemption on the vehicle
A fuel grant
The Qualifying person
To qualify for the tax relief under this scheme, the person with the disability must have a valid Primary Medical Certificate as this certificate confirms that you are severely or permanently disabled.
One completely or almost completely without the use of both legs
One completely without the use of one of your legs and almost completely without the use of the other leg to the extent that you are severely restricted as regards movement in your legs
Are without both hands or both arms
Are without one or both legs
Are completely or almost completely without the use of both hands or arms and completely or almost completely without the use of one leg
Have the medical condition of 'dwarfism' and serious difficulties of movement of the legs.
The car
If you are a driver or passenger with a disability you are eligible to claim tax relief on either a new or used vehicle.
* Used vehicle: this is a vehicle that has not been already registered in Ireland and has been previously claimed under this scheme. You can buy a pre-registered used vehicle, in these cases, the amount to be repaid is the residual VAT contained in the value of the vehicle. Whereas on a Brand New car both the VAT on the cost of the car and the cost on the adaptation added to the car can be claimed under the Disabled Drivers and Passengers Scheme.
* If you bought and adapted your car before you had qualified for the tax relief as a disabled passenger, this means that there still is a VAT & VRT repayment due that is appropriate for the market value of the car at the time. Also if you are a passenger with a disability and you have bought a used car that was adapted and claimed for transporting the disabled person this is eligible for the Disabled Drivers & Passengers Scheme.
Revenue Vat Exemption from VRT, Motor Tax, and Toll charges -
The Vat Exemption:
Under the tax relief scheme, you can apply for an exemption from VRT (or repayment of VRT and Vat) through Revenues online portal. The first step is to register for the Revenue MyAccount - if you have not already done so for work and tax purposes. If you are applying for the very first time you will need to submit your Primary Medical Certificate by uploading it into the MyAccount - disabled drivers and passengers section.
If your application is accepted for an exemption from VRT your account will be updated and you will get authorization to buy a vehicle and an Exemption Notification that allows the vehicle to be registered as exempt from VRT at the NCT center. You can apply by post but please note that it will take considerably more time for your application to be received and processed so it is advised that an online application be submitted as the turnaround time is 1 - 2 days depending on the application and other factors.
Motor Tax Exemption:
As part of the tax relief and exemption scheme, you can avail of a motor tax exemption which means that you are exempt from paying motor tax on a new or used vehicle.
New Cars:
If it is a new vehicle that is being registered in Ireland for the first time, you must apply for a motor tax exemption. It must include the vehicle's chassis number (VIN) and all the details of the adaption that was added to the car. If you are successful you will receive an exemption ID from Revenue which is then used to register the vehicle under the DDAP scheme.
Used Cars:
If it is a used or second-hand car you will also need to apply for a motor tax exemption from Revenue. If you are successful you will need to get a certificate of approval - which can be gotten in the Disabled Drivers and Passengers Portal once you have submitted your Primary Primary Medical Certificate this certificate will be issued - which then needs to be brought to your local Tax Office to tax the car.
What to bring with you:
* Certificate of Approval
* Change of Particulars form - RF11
* Vehicle Registration Certificate - Logbook
The Motor Tax Office will then be able to issue an exempt tax disc and a replacement Registration Certificate to the Registered Owner.
Toll Road Exemption
All cars that have been adapted for either a disabled driver or passenger under the tax relief scheme are entitled to an exemption from all toll fees.
The Newly updated 'Disability Toll Exemption Scheme' means that drivers of qualifying cars are free to travel on all Irish roads using their DTES disc. Only one application is needed under the new scheme which has been in operation since February 3rd, 2020. To qualify your vehicle must be eligible for tax relief under the Disabled Driver and Passenger scheme.
* If your car qualifies for the scheme and you have not applied, you can still travel toll-free on all Irish roads by showing your exempt tax disc when going through the manned toll booths.
For more information or to complete your online application please visit www.dtes.ie
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The Fuel Grant! - What you need to know
If you qualify for the Tax relief with the disabled and drivers and passengers scheme, you could also be eligible to apply for the fuel grant. This fuel grant is an amount that is paid per liter (up to a maximum amount) of liters per calendar year.
2730 liters max - Petrol: €0.602, Diesel: €0.495
For more information on the Disabled Drivers and Passengers Tax relief Scheme, Exemption from motor tax and toll fees as well as the fuel grant scheme. Please click the link below where you will find more on the vehicle requirements and the amounts available to be claimed
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