TAX RELIEF FOR
DISABLED DRIVERS & PASSENGERS

Tax Relief For Drivers And Passengers With Disabilities

The Disabled Drivers and Disabled Passengers Scheme provides tax relief for the purchase and use of specially constructed or adapted vehicles for disability drivers or passengers.

The rules of the scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (SI 353/1994) as amended.

Under the scheme, you can claim:

  • 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

Once you qualify for the scheme, you may be entitled to additional exemptions & benefits such as:

  • Motor tax on the vehicle exemption
  • Toll road fees exemption
  • Fuel grant

The Qualifying Person

To qualify for the scheme, the person with the disability must hold a valid Primary Medical Certificate.

A Primary Medical Certificate confirms you are severely and permanently disabled:

  • Are completely or almost completely without the use of both legs or
  • Are completely without the use of one of your legs and almost completely without the use of the other leg to the extent your leg movement is severely restricted
  • Are without both hands or both arms or
  • Are without one or both legs or
  • Are completely or almost completely without the use of both hands or arms and completely or almost completely without the use of one leg or
  • Have the medical condition of dwarfism and serious difficulties of movement of the legs

Local Health Offices of the Health Service Executive (HSE) process applications for a Primary Medical Certificate.

The Type of Vehicle

If you are a driver or a passenger with a disability you can claim tax relief on:

  • A new vehicle
  • A used vehicle that has not been previously registered in the State

Purchasing a previously registered used vehicle – the amount of the repayment will be the residual VAT contained in the value of the vehicle.

The majority of used vehicles purchased from a dealer are purchased under the Margin Scheme. This means that no VAT is due when the vehicle is purchased and therefore no VAT is refundable.

Pre-Purchase

You are eligible for repayment of VAT and VRT if:

  • Qualify as a disabled driver or passenger
  • If you purchase a used vehicle as a disability passenger and it qualified for tax relief under the scheme for transporting disabled passengers

and

  • the original adaptions remain in place
  • The vehicle’s engine is less than 6,000cc

You can opt for a hire purchase agreement to pay for the vehicle and still qualify for the tax relief. We recommend speaking to one of our experts so the vehicles matching your needs.

Family Members & Supports

A family member of a disabled passenger can qualify for tax relief

  • The vehicle must be for the use of transportation of disabled person
  • You must be living with and responsible for the transport of the disabled person

Please note: (a part-time basis residency requirement does not meet the requirement)

The Revenue Commissioners can waive the residency requirement in exceptional circumstances.

Contact Central Repayments Office to check if your residency requirements for relief under the scheme before purchasing a vehicle.

How to apply

Applying for an exemption from VRT (or a repayment of VRT and VAT)

More information on Revenue’s Guide to the Tax Relief Scheme

Applying online

Register for MyAccount on revenue.ie

To register on myAccount you need your PPS number, mobile or landline number, email address and home address. If you do not have internet access you can contact the Revenue Commissioners, Forms & Leaflets Section on 1890 306 706 and request a paper form.

Apply for an exemption from VRT (or a repayment of VRT and VAT)

First time applicants need to upload their Primary Medical Certificate

Revenue’s Quick Guide to Making Claims for Relief Online

Once accepted for exemption from VRT, your account will be updated, and receive authorisation to buy a vehicle. You will also receive an Exemption Notification allowing the vehicle to be registered as exempt from VRT at the NCTS centre.

If your application is accepted for repayment of VRT and VAT, you may need to submit further documentation.

Applying by post

For postal application you will submit a paper form – Form DD1

First time applicates should include your original Primary Medical Certificate. You may also need to submit additional documents along with your application.

You can post your application to the Central Repayments Office, see ‘Where to apply’ below. Postal applications may experience delays during peak periods, so you are encouraged to use the online service if possible.

Central Repayments Office

Office of the Revenue Commissioners

M: TEK II Building
Armagh Road
Monaghan 
Ireland

Further information

You can find further information on the tax relief scheme (pdf) on revenue.ie.

Tel: 01 738 3671

Lo call: 1890 60 60 61