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

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 (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.

Engine Size Limits

The current limits based on engine size are 6,000cc for drivers, passengers, and organisations.

Purchasing a Vehicle

Vehicles can be purchased from an authorised motor dealer or privately to be a beneficiary of the Scheme.

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 Toll Roads

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. Under the eflow system in operation on the M50 toll bridge, as you drive under the eFlow gantry on the M50, the photographic equipment will detect your vehicle registration number and recognise that you should not be charged.

On all the other toll roads the toll road operators issue special passes to facilitate such exempt passage. Passes issued by any one operator will be accepted by all other toll road operators.

For further information and to apply for a pass please contact your nearest toll road operator.

A list of toll road operators and their contact numbers are listed below: 

  • East-Link Toll Bridge Ltd: 01 668 2888
  • M1 Toll Operations Ltd: 041 982 9820
  • N9 Direct Route(Fermoy) Ltd: 025 51936
  • Dublin Port Tunnel : 01 884 8442
  • N6 Galway to Ballinasloe: 091 843500
  • M7/M8: 057 869 4900
  • N4 Eurolink Motorway Operation Ltd: 046 954 0266
  • N25 Waterford Toll: 051 319700
  • M3 Toll: 01 691 0450
  • Limerick Tunnel: 061 583850

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.

Engine Size Limits

The current limits based on engine size are 6,000cc for drivers, passengers, and organisations.

Purchasing a Vehicle

Vehicles can be purchased from an authorised motor dealer or privately to be a beneficiary of the Scheme.

Apply for Tax Relief

Download the application form below (Form: dd1) to apply for tax relief in relation to vehicles purchased for use by people with disabilities.

 

Appplication Form Explanation Form

Information Guide

An Information Guide to the Tax Relief Scheme for drivers & passengers with disabilities. Click below to download this guide (Form VRT7).

 

Information Guide

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

Need more details? Call us on 01-8332301 or go to Enquiry Form

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