Disabled Driver & Passenger Grant
Applicants for this scheme must be in possession of a Primary Medical Certificate. 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 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.
- 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
Scheme provides for a range of tax reliefs in connection with the purchase and use of motor vehicles.
Drivers with a Disability
- €10,000 for a driver with a disability where the vehicle has adaptations.
- €16,000 for a driver with a disability where the vehicle has more specific adaptations
- €22,000 for a driver with a disability where the vehicle has extensive adaptations.
Passengers with a disability / family member of a passenger with a disability
- €16,000 for a passenger with a disability / family member of a passenger with a disability whose vehicle has adaptations.
- €22,000 for a passenger with a disability / family member of a passenger with a disability whose vehicle has more extensive adaptations.
Organisations for People with Disabilities
- €16,000 for organisations in respect of the adaptation of a vehicle which is specially constructed or adapted for the transport of disabled persons and incorporates any of the relevant adaptations.
Relevant adaptations are – 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- 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.
- €22,000 for organisations in respect of the adaptations of a vehicle which is extensively constructed or adapted for the transport of disabled persons and incorporates any of the relevant adaptations.
- No limit for organisations with a vehicle with relevant adaptations which is used to transport five or more people who are holders of Primary Medical certificates, where the seating capacity for able-bodied passengers does not exceed twice the seating capacity for those who are disabled
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.
* Becoming a member of the DDAI does not mean you will qualify for a Primary Medical Certificate
There are two other categories which are outlined below:
1. 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.
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.
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).
Fuel Grant Scheme
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. You will need your PPS number, mobile or landline number, e-mail address and home address. Go to www.revenue.ie to sign up.
Motor Tax Relief
A vehicle which has been admitted to the Scheme is also exempt from the payment of annual motor tax.
For further information visit www.ddai.ie or www.revenue.ie
Disabled Drivers and Passengers Toll Road Exemptions
As of February 2020, all 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 road in the state.
A unique identity disc will be provided for your vehicle once registration and verification has been carried out. The discs should be displayed on the driver’s side windscreen of the vehicle.
For information on how to apply for the exemption scheme, please click here.
Nitrogen Oxide (NOx) Emission Levy
Budget 2020 introduced new charges for Vehicle Registration Tax. The NoX levy will be applied to all VRT category A vehicles (passenger and SUVs). The new charges being introduced will mean an increase in VRT for older imported cars and these charges will be based on a NOx sliding scale on passenger cars.
However, if a vehicle is exempt under the Disabled Drivers & Passengers Tax Relief Scheme, the NOx is included in the exemption. If NOx has been paid, a refund will be given shortly.
Engine Size Limits
The current limits based on engine size are 6,000cc for drivers, passengers, and organisations.
Who can Apply?
Drivers with Disabilities who purchase a vehicle with the intention of driving it themselves must apply as a driver with a disability.
Passengers with Disabilities who cannot drive themselves and purchase a vehicle for their use as a passenger.
Family Members of a person with a disability who purchase a vehicle for the transport of that person as a passenger.
Organisations: A ‘qualifying organisation for the purpose of the scheme means a charitable organisation within the meaning of the Charities Act 2009 (a) that is entered in the register of charitable organisations under Part 3 of that Act,(b) whose purpose is to provide services to persons with a disability, and(c) that, in furtherance of that purpose, is engaged in the care and transport of disabled persons i.e. primary medical certificate holders.
Organisations may purchase and adapt a vehicle for a: driver with a disabilty, or passenger(s) with disabilities.
For further information please visit – www.revenue.ieThe Office of the Revenue Commissioners Central Repayments Office Freepost M: TEK II Building, Armagh Road Monaghanwww.revenue.ie Phone 047-62100
An Information Guide to the Tax Relief Scheme for drivers & passengers with disabilities. Click below to download this guide (Form VRT7).
Fuel Grant Scheme
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.Go to www.revenue.ie
Fuel Grant Scheme
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.
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.
What are the rates of the Fuel Grant?
The Fuel Grant will be paid at the same rate as the current rates for repayment of excise duty on fuel, and the same annual maximum will apply. This means that the rate for petrol will be €0.59 per litre, the rate for diesel will be €0.48 per litre, and the rate for liquefied petroleum gas will be €0.10 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.
How will the Fuel Grant be paid?
The Fuel Grant will be paid directly into your bank account by electronic fund transfer (EFT). You will be asked to provide the details of the bank or other financial institution account into which you wish your Fuel Grant to be paid (the IBAN and BIC codes) as part of the application form. The IBAN and BIC codes can be found on the top right hand side of your bank statement.
When you complete and submit the application form online for the Fuel Grant it will be processed by the Central Repayments Office and will be paid to your bank account by the Department of Finance.
What if I still want to claim for fuel I used before 2015?
If you wish to claim for fuel used up to 31st December 2014 you may still claim the excise repayment. Please use the Form DD3/DD4 which is available from the Revenue Commissioners website (www.revenue.ie) or Revenue Commissioners, Forms & Leaflets Section on 1890 306 706 (Monday to Friday). Send the completed form to the Central Repayment Office, Revenue Commissioners, M:TEK II Building, Armagh Road, Monaghan.Application form