People with Disabilities Vehicle Tax Relief and Financial Supports
Disabled Drivers And Disabled Passengers Vehicle Tax Relief Scheme
The Tax Relief for Vehicles Purchased for use by Drivers or Passengers with Disabilities Scheme provides relief in connection with the purchase and use of motor vehicles. The VRT 7 booklet provides information on the scope of the Scheme, the types of relief available and the application procedures. It does not purport to be a legal interpretation of the relevant legislation which is contained in Section 92 of the Finance Act, 1989 and the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. 353 of 1994).
It is strongly recommended that you carefully read the VRT 7 Booklet before making an application.
Contact your local Vehicle Registration Office, or The Central Repayments Office, Freepost, Coolshannagh, Monaghan, Phone 047 828 00 or 047 380 10, and they will forward you a VRT 7 information booklet. Alternatively you can go on line to www.revenue.ie , where you can download the necessary information and application forms.
Click on, (1) Sitemap, (2) Individuals-persons with a disability, (3) Vehicle Registration Tax-VRT 7 vehicles for people with disabilities-tax relief;
(A)The following is a shortened simplified guide:
(1) Contact your local HSE office and ask for an application form for a primary medical
certificate. (see below for further details)
(2) Complete the application form, return it to your local HSE office, and the health
board will contact you with a date for examination.
(3) Once you qualify for a primary medical certificate you can hold on to the cert until you are
ready to make a claim for a vehicle.
(4) When you are ready to make a claim contact the revenue commissioners 047 82800 or 047
38010 and obtain a DD1 completion form. (or download it from their website)
(5) Complete your section only on the DD1 form and together with your primary medical certificate
return both to The Central Repayments Office, Coolshannagh, Monaghan.
(6) They will then return the DD1 form and a Letter of Authorisation for you to
bring to the motor dealer where you are purchasing the vehicle.
(7) At this point the motor dealer processes the remainder of the details and will instruct you on
taxing the vehicle, adapting the vehicle, etc.
(B) Details on Qualifying For A Primary Medical Certificate:
Contact your local HSE office to make an application, and the Senior Area Medical Officer will carry out a medical assessment (waiting times vary). Where the officer is satisfied the applicant meets the medical criteria a Primary Medical Certificate will be issued.
The medical criteria for entry to the scheme are that the person must be severely and permanently disabled and qualify in one of the following categories:
(a) be wholly or almost wholly without the use of both legs;
(b) be wholly without the use of one of their legs and almost wholly without the use of the other
leg such that they are severely restricted as to movement of their lower limbs;
(c) be without both hands or without both arms;
(d) be without one or both legs;
(e) be wholly or almost wholly without the use of both hands or arms and wholly or almost
wholly without the use of one leg;
(f) have the medical condition of dwarfism and have serious difficulties of movement of the
lower limbs.
Qualification for a Primary Medical Certificate is based on the medical criteria above and is not means tested.
(C)The types of tax relief include:
Relief in respect of Vehicle Registration Tax (VRT) and Value Added Tax (VAT) may be obtained, subject to a maximum of :
- €9,525 for a driver.
- €15,875 for a passenger.
- €15,875 for a family member
A person admitted to the Scheme may also apply for a repayment of excise duty on fuel used in the vehicle, for the transport of the person with the disability, up to a maximum of 600 gallons or 2,728 litres per year.
A vehicle which has been admitted to the Scheme is also exempt from the payment of annual road tax.
(D) Some Of The Main Conditions:
To qualify for the scheme one must firstly qualify for a Primary Medical Certificate.
Relief is restricted to a vehicle which has been specially constructed or adapted for use by a person with a disability and which has an engine size of less than 2,000cc in the case of a driver and 4,000cc in the case of a passenger.
Once you make a claim on a specific vehicle, you must wait a minimum of two years before making your next claim on another vehicle.(certain circumstances may waver this rule)
You may make an application for relief in respect of any of the following types of vehicle:
- A new vehicle
- A used vehicle which has not been previously registered in the State
- A used vehicle which was previously registered in the State in which case the amount of the repayment will be the residual tax contained in the value of the vehicle.
If the vehicle is already in your possession, i.e. if you purchased it before you qualified for relief, a repayment of VRT and VAT, appropriate to the market value of the vehicle at the time of entry into the Scheme, will be made.
Further term and conditions are available in the VRT 7 Booklet.
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Parking Card For Drivers Or Passengers With A Disability
Disabled Person's Parking Cards (also known as European Parking Cards or Disabled Parking Badge) are available to people living in Ireland with certain disabilities and those who are registered blind, whether they are drivers or passengers.
The Parking Card can be used by a person with a disability in any vehicle in which he or she is traveling. This means that a person with a disability who is being driven at different times by different people can bring the parking card with himself or herself and display it in the appropriate vehicle. The Parking Card is valid for 2 years from date of issue.
The Parking Card scheme for drivers and passengers with a disability applies to public car parking areas and the accessible parking spaces provided by local authorities. Parking is free of charge. However, time limits may apply, so check with your local City/County Council parking section. Where an accessible parking space is unavailable one may park in a disc /parking meter zone without displaying a disc or meter ticket and duration of parking time limit may apply.
Caution! At all times the Parking Card must be displayed and when parking in private car parks the use of your card may not apply to the charges incurred.
Disabled (also known as 'European') Parking Cards can be used by people with a disability within the member states of the European Union and are also recognised in the US and Canada. This means that when you travel abroad, you can bring your European Parking Card with you.
For those who are the holder of a Primary Medical Certificate they also qualify for a Disabled Person’s Parking Card. However if you do not qualify for a Primary Medical Certificate you may still qualify for The Parking Card as there are extra qualifying conditions that are included.
To apply for a Disabled Person’s Parking Card contact the Disabled Drivers Association of Ireland (094 9364 054) or The Irish Wheelchair Association (045 893 094).
However your Disabled Person’s Parking Card does not exempt you from charges on Toll Roads. This requires a separate application and separate card. (see below)
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Concessionary Travel Card For People With Disabilities
The National Toll Roads PLC issue a Concessionary Travel Card for people with disabilities who drive specially adapted vehicles. This card entitles you to use toll roads free of charge. Passes issued by any one operator will be accepted by all other toll road operators.
To qualify certain terms and conditions apply. To enquire and/or make an application phone The National Roads Authority (NRA) on 01 6602 511 or alternatively you can go on line to www.nra.ie (1) click on the home page. (2) click on Public Private Partnership and scroll down to Disabled Drivers And Tolls where all details are available.
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Motorised Transport Grant
The Health Service Executive ( HSE ) may pay a grant towards the purchase of a vehicle and/or adaptations to a vehicle being purchased by a person with a severe disability who is 17 years and older and under 66 years of age, where a vehicle is essential for him/her to retain employment.
Self employed persons who satisfy criteria of eligibility may also be considered (subject to the above age limits).
The vehicle must also be purchased and registered in the name of the person with the disability and the applicant must hold a drivers licence (full or provisional / learner permit).
In certain circumstances, it is not necessary for the vehicle to be purchased and registered in the name of the person with the disability.
In exceptional circumstances eligibility for the grant may also be considered other than for employment retention, for a person with a severe disability who lives in very isolated circumstances subject to the above conditions. Additionally their disability must prevent them from using public transport and they must have serious transport difficulties.
This is a means tested Health Service Executive ( HSE ) grant.
The maximum payment is €4,917 .
To apply contact your Senior Area Medical Officer at your administrative Health Centre.
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Financial Assistance For The Cost Of Driving Tuition
For People with Disabilities requiring a course of driving tuition there is a discretionary payment providing financial assistance towards the cost of driving lessons. To apply contact your local Health Service Executive Disability Guidance Office.
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Discretionary Association Member Grants
Discretionary grant payment towards the cost of driving tuition, or the purchase of a vehicle for a Driver with a disability may be available from an association, society, support group etc. where one is a subscribed member. Contact any association or group you are a member of to find out more.
Disclaimer: The above information is subject to change by the relevant authority or service provider.
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