Primary Medical Certificate (PMC)
In order to avail of this scheme, applicants must be in possession of a Primary Medical Certificate (PMC). The medical assessment and the issuing of the certificate are carried out by a Senior Area Medical Officer attached to the local Health Board ( List of Local HSE Offices ). The scheme is open to drivers and passengers with physical disabilities.
The qualifying person
A Primary Medical Certificate confirms you are severely and permanently disabled and:
- 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 that you are severely restricted as regards movement in your legs or
- 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
Participation in the scheme allows people to avail of:
- Exemption from VRT
- Refund of VAT
- Exemption from motor tax
- Refund of duty paid on petrol and diesel (max 2,730L)
- Exempt from tolls on each toll road in the state
Further information can be found by visiting www.revenue.ie
The Scheme provides for a range of tax reliefs in connection with the purchase and use of motor vehicles. Relief in respect of Vehicle Registration Tax (VRT) and Value Added Tax (VAT) may be obtained on the purchase of a vehicle, subject to a maximum of:
€10,000 for a driver with a disability €16,000 for a passenger with a disability
20th June 2023 - NEW Fourth Adaptation Category of reliefs
The fourth category of reliefs are for complex and significant adaptations to enable wheelchair accessibility as specified in the regulations, namely that adaptations must be made such that a disabled driver or disabled passenger while occupying their wheelchair can enter the vehicle, transfer within the vehicle from their wheelchair to a seat; be able to drive and brake/access switches and levers for secondary vehicle controls; or, to be safely secured for transport on the road, while in their wheelchair.
Allowable limits for VAT and VRT relief under the Disabled Drivers and Passengers Tax Relief Scheme are as follows:
Disabled Driver - €48,000 and Disabled Passenger €32,000
The Scheme is open to individuals who meet the specified medical criteria and have obtained a Primary Medical Certificate to that effect. You can apply for relief either as a driver with a disability or a passenger with a disability. Alternatively, there is provision for a family member of a passenger with a disability to apply.
In order to get a Primary Medical Certificate you must firstly apply through your local Health Service Office ( List of Local HSE Offices ) for an assessment with a Senior Area Medical Officer in the Health Board. Your GP or consultant cannot carry out the assessment.
A vehicle which has been admitted to the Scheme will also be entitled to an exemption from payment of annual road tax as follows:
1. In the case of a new vehicle or a vehicle which is being registered in the State for the first time the relief will be granted on application to your local Motor Taxation Office on presentation of the RF100 form. You do not need any documentation from the Central Repayments Office.
2. If the vehicle had been previously registered in the State the Central Repayments Office will issue you with a Certificate of Approval which should be presented by you to your local Motor Taxation Office.
Disabled drivers and disabled passengers whose vehicles are tax exempt under the drivers and passengers with disabilities tax relief scheme are entitled to apply for a Fuel Grant.
How will I apply for the Fuel Grant?
The Fuel Grant can be applied for online from the 1st January 2016, using Revenue’s new online service ‘myAccount’ on the Revenue website. This will make the claim process easier as claims can be submitted and processed immediately. Please register as soon as possible online. All you need is your PPS number, mobile or landline number, e-mail address and home address. Go to www.revenue.ie to sign up.
As of February 2020, disabled drivers and disabled passengers whose vehicles are tax exempt under the drivers and passengers with disabilities tax relief scheme are exempt from tolls on each toll road in the state.
How it works?
Once a vehicle is registered and verified, a unique identity disc will be provided for your vehicle. Discs should be displayed on the vehicle’s driver’s side windscreen.
For further information and how to apply follow this link www.dtes.ie
Guidelines for Disabled Drivers in barrier Toll Plazas
(English)
https://dtes.ie/wp-content/uploads/2021/05/Guidelines-for-Disabled-drivers-in-barrier-toll-plaze.pdf
(Gaeilge)