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:

1. Are completely or almost completely without the use of both legs or
2. 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
3. Are without both hands or both arms or
4. Are without one or both legs or
5. 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
6. 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

20^th 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.

1. Specifically adapted vehicles

Advances in vehicle design have provided a greater opportunity to allow people with severe disabilities to drive motor vehicles. However, the cost of such vehicles can be prohibitively expensive for many persons with disabilities, given the extensive nature of the adaptations required. For that reason, the Minister has provided for a category of "specifically adapted vehicles".
This category provides Vehicle Registration Tax (VRT) and VAT relief of up to €16,000 for the purchase of such vehicles. The vehicle must be held for 3 years before resale.
The adaptations which shall qualify for this enhanced relief must be one of the following:
1.    a modified rear or side entry incorporating an integrated ramp or lift and a modified floor to facilitate direct wheelchair access, and wheelchair restraints or a wheelchair docking station; or,
2.    a modified rear or side entry incorporating a lowered and modified floor to facilitate direct wheelchair access, and wheelchair restraints or a wheelchair docking station; or,
3.    extensive reconfiguration of primary controls necessary to enable the vehicle to be driven by the disabled person.
In the case of a new car, these adaptations must be certified under EU type-approval or by the National Standards Authority of Ireland (NSAI).
If a person wishes to adapt a used car to the specifications outlined above the adaptations must be certified out by a Suitably Qualified Individual (SQI). More information on SQIs is contained here: Suitably Qualified Individual (SQI).

2. Extensively adapted vehicles

A very small group of persons with disabilities require extensive modifications to their vehicles to take account of their disability, so that the cost of modifications exceeds the cost of the vehicle itself. To enhance the mobility of those persons a category of "extensively adapted vehicle" is being provided for drivers and passengers with disabilities.
To qualify for this enhanced relief, the cost of the adaptations at the time that they were made, must exceed the open market selling price of the vehicle as determined by the Revenue Commissioners (excluding the cost of the adaptations) at the time of the registration of the vehicle.
The VAT and VRT relief in respect of such vehicles shall be up to €22,000. The vehicle must be held for 6 years before resale.
The adaptations which shall qualify for this enhanced relief must be one of the following:
1.    a modified rear or side entry incorporating an integrated ramp or lift and a modified floor to facilitate direct wheelchair access, and wheelchair restraints or a wheelchair docking station; or,
2.    a modified rear or side entry incorporating a lowered and modified floor to facilitate direct wheelchair access, and wheelchair restraints or a wheelchair docking station; or,
3.    extensive reconfiguration of primary controls necessary to enable the vehicle to be driven by the disabled person.
In the case of a new car, these adaptations must be certified under EU type-approval or by the National Standards Authority of Ireland (NSAI).
If a person wishes to adapt a used car to the specifications outlined above the adaptations must be carried out by a Suitably Qualified Individual (SQI). More information on SQIs is contained here: Suitably Qualified Individual (SQI).
3. Increase in relief available to drivers and passengers
The maximum amount of VRT and VAT relief available for drivers with disabilities is being increased from €9,525 to €10,000, and the maximum amount of VRT and VAT relief for passengers with disabilities and organisations is being increased from €15,875 to €16,000.

20^th 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

4. Amending the criteria under which organisations qualify for the relief

The requirement that a qualifying organisation is not funded primarily by the State is being removed, and instead the Minister is providing VRT and VAT relief to organisations in respect of wheelchair accessible vehicles which those organisations use to transport disabled persons. This will enable those charitable organisations who are involved in the care and transport of disabled persons who may have been unable to access the Scheme in the past to become beneficiaries of the Scheme.
Qualifying organisations must now be charitable organisations under the Charities Act 2009 and must be chiefly engaged in the care and transport of severely and permanently disabled persons. Organisations can check the register of charities to check whether they are registered here: Charities Regulatory Authority.
The adaptations required to qualify for this relief are:
1.    a modified rear or side entry incorporating an integrated ramp or lift and a modified floor to facilitate direct wheelchair access, and wheelchair restraints or a wheelchair docking station; or,
2.    a modified rear or side entry incorporating a lowered and modified floor to facilitate direct wheelchair access, and wheelchair restraints or a wheelchair docking station.
In the case of a new vehicle, these adaptations must be certified under EU type-approval or by the National Standards Authority of Ireland (NSAI)
If an organisation wishes to adapt a used vehicle to the specifications outlined above the adaptations must be carried out by a Suitably Qualified Individual (SQI). More information on SQIs is contained here: Suitably Qualified Individual (SQI).

5. Extending the engine size limits for drivers and passengers;

The current limits based on engine size are being extended to 6,000cc for drivers, passengers, and organisations, which will ensure that all vehicles will now qualify for the Scheme. Before this change, drivers were restricted to cars with 2,000cc engines or lower, and organisations and passengers were restricted to vehicles with 4,000cc engines or lower
6. Vehicles need no longer be purchased from an authorised motor dealer to qualify
The Minister is making changes to allow persons to claim a repayment of tax when they purchase an adapted vehicle, or purchase and adapt a vehicle, other than from an authorised motor dealer.
Before these changes, a beneficiary of the Scheme was required to purchase their vehicle from an authorised person, such as an authorised car dealership.

 For further information please visit - www.revenue.ie

For further information contact Revenue or the DDAI: