Disabled Drivers and Passengers Scheme: Who Qualifies and What You Get
Learn how to get tax relief on a specially adapted vehicle if you have a severe and permanent physical disability.
This scheme provides tax relief for individuals who need a specially adapted vehicle due to a physical disability.
Who it's for
This scheme is designed for people living with severe and permanent physical disabilities. It is specifically intended to assist those whose mobility is significantly impacted by their physical condition, requiring them to use a vehicle that has been modified to meet their specific needs.
What you get
If you qualify, you can benefit from the remission or repayment of two specific taxes: Vehicle Registration Tax (VRT) and Value Added Tax (VAT). This relief is applied to the purchase of a car that has been specially adapted to accommodate your physical requirements, helping to lower the overall cost of obtaining necessary transport.
What it costs you
While the tax relief reduces the cost of the vehicle, there is a requirement to provide specific documentation to prove your eligibility. You must obtain a Primary Medical Certificate from the Health Service Executive (HSE) to proceed with the application process.
The catch to know
The most important thing to understand is that the medical criteria used to determine eligibility are extremely strict. Because the relief is tied to specific physical limitations, you must ensure your medical documentation clearly meets the standards set by the health authorities.
How to apply
- Visit a medical professional to obtain a Primary Medical Certificate from the HSE.
- Ensure your medical documentation confirms the severity and permanence of your physical disability.
- Use your medical certificate to claim the remission or repayment of VRT and VAT on your adapted vehicle.
- Review all necessary steps on the official Revenue website.
https://www.revenue.ie/en/importing-vehicles/vrt/reliefs-and-exemptions/disabled-drivers-scheme/