DRIVERS AND PASSENGERS WITH DISABILITIES – TAX RELIEF SCHEME
The Disabled Drivers and Disabled Passengers Scheme provides a range of tax reliefs linked to the purchase and use of specially constructed or adapted vehicles by drivers and passengers with a disability.
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
HOW TO APPLY FOR TAX RELIEF
If you are claiming for the first time. You must apply to your Health Service Executive (HSE Clinic) for an application form for a Primary Medical Certificate.
How to apply for Relief – You will require your own PPS Number (Individuals) or Tax Reference Number (Organisations) to apply for this relief.
Online Application (Individual) – Apply online using – myaccount on Revenue’s website www.revenue.ie Once registered for myaccount, log into myaccount using your PPS Number and register your details including Bank Account IBAN and BIC.
When you log into myaccount you will get a range of options for services that you can undertake online:
- Select the Drivers & Passengers with Disabilities (DPD) option.
- Select the appropriate category that refers to your application. When you make yourselection most of the form is already prepopulated with your personal details. (These relate to your unique PPSN.)
- You will be prompted to make your ‘application’/claim from your details at hand. If everything is in order and your application has been successful, the exemption notification will be available for you to download straightaway.
Paper Application Paper forms can be completed and forwarded to the Central Repayments Office in Monaghan.
You will be issued with an Exemption Notification that allows the vehicle to be registered exempt of VRT.
Disabled Drivers & Passengers – You can claim tax relief on a new vehicle or a used vehicle. 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.
Residency – A family member of a disabled passenger can also qualify for relief provided he/she is living with and responsible for the transport of the disabled person in question and has acquired the vehicle for that purpose.
If the disabled person only stays with a family member on a part-time basis, the residency requirement is not met. However, if the disabled person who is in residential or medical care on a part-time or occasional basis and who spends a significant part of his/her time at home, e.g., every weekend and holidays, the residency requirement may be met.
Organisations – 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.
VAT and VRT exemptions when purchasing New or Used
- €10,000 for a driver with a disability.
- €16,000 for a passenger and a family member of a passenger with a disability.
- Organisations – €16,000 Adaptions (2 Years) €22,000 Extensive Adaptions (6 Years)