1. What is the Disabled Drivers and Passengers with Disabilities Tax relief scheme?
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:
€9,525 Driver with a Disability €15,875 Passenger with a Disability
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.
2. How do I apply for a Primary Medical Certificate?
In order to get a Primary Medical Certificate you must firstly apply through your local Health Service Office (HSE) for an assessment with a Senior Area Medical Officer in the Health Board. Your GP or consultant cannot carry out the assessment.
3. If the Primary Medical Certificate is refused can I appeal?
Yes you can – you must contact the Disabled Drivers Medical Board of Appeal, National Rehabilitation Hospital, Rochestown Avenue, Dun Laoghaire, Co. Dublin. This is an independent Board whose decision is final. Appeals should normally be made within 28 days of refusal
4. What do I do once I receive the Primary Medical Certificate?
Download a DD1 form from www.revenue.ie or telephone 1890 60 60 61. Complete the DD1 form and enclose together with the Primary Medical Certificate and return to: The Revenue Commissioners, Disabled Drivers Section, Freepost, Coolshanagh, Co Monaghan. Once processed the Revenue Commissioners will issue you with a letter of authorisation to allow you to register your vehicle without VRT. You then give the letter of authorisation to the garage where you bought the vehicle who will then register the vehicle and organise a VAT refund.
5. What is the Fuel Grant Scheme and am I entitled to receive it?
The Scheme is open to individuals who meet the specified medical criteria and have obtained a Primary Medical Certificate to that effect. If you qualify for the scheme you can claim 59p per litre of petrol, the rate for diesel will be 48p per litre, and the rate for liquefied petroleum gas will be 10p per litre. The annual maximum that a driver or passenger may claim will be 2,730 litres, and the annual maximum that an organisation may claim will be 4,100 litres per vehicle
6. How do I apply for the Fuel Grant Scheme?
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. If you do not have internet access you can contact the Central Repayments Office on 1890 60 60 61 between 2pm and 4pm Monday to Friday and request a paper form.
7. Am I exempt from Paying Motor Tax?
A vehicle which has been admitted to the Disabled Drivers and Passengers with Disabilities Tax Relief Scheme is also exempt from the payment of annual motor tax.
8. Am I exempt from paying Toll Road Charges?
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. Follow this link for further information and how to apply
9. Can I buy a second hand car under the scheme?
Yes you can, but only a vehicle that has not previously been registered in Ireland
A used vehicle which was previously registered in Ireland will not be entitled to the full relief, you can only claim the residual tax contained in the value of the vehicle.
Finally you must purchase a vehicle from a registered dealer.