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Drivers And Passengers with Disabilities - Vehicle Tax Relief Scheme

There are a range of tax reliefs in connection with the purchase and use of a motor vehicle for people with disabilities. The Scheme is administered by the revenue commissioners.
It is strongly recommended that you read the VRT 7 booklet before you apply. This is available from the revenue commissioners website.  Visit www.revenue.ie

A driver with a disability, a passenger with a disability, or a family member may apply.
However, having a diagnosis does not necessarily qualify for approval.

An applicant must be in possession of a Primary Medical Certificate.

To qualify for a primary medical certificate, you must apply to your local health service. Following this application you will be invited to attend for an examination with the Senior Area Medical Officer.

You must be severely or permanently disabled and qualify in one of the following categories, and the medical officer will examine you based on the following criteria. 
 
(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 not means tested.

Having qualified for a primary medical certificate, you may then contact the revenue commissioners when you wish to make a claim on a vehicle.

The type of tax relief include,

Vehicle Registration Tax (VRT) and Value Added Tax (VAT), subject to a maximum of
                  € 10,000 for a driver.
                  € 16,000 for a passenger.
                  € 15,875 for a family member.

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.

You may make an application for relief for 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 the vehicle before you qualified for relief, a repayment of VRT and VAT, appropriate to the market value of the vehicle at the time of entry to the scheme, will be made.

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Disabled Person,s Parking Permit

The disabled person’s parking permit is issued on behalf of the department of Transport by the Disabled Drivers Association of Ireland www.ddai.ie and the Irish Wheelchair Association www.iwa.ie

The medical criteria for issue of the parking permit are strict and only persons whose mobility is severely and permanently restricted qualify. The permit may be used by the disabled person in any vehicle in which they are travelling, either as a driver or as a passenger.

The card must be displayed on the windscreen of the vehicle.
They may park in specific disabled person’s parking spaces or regular parking spaces free of charge.
Even though, some areas have unlimited parking time for people displaying a permit, it is advisable to check with your local council office.

To apply for a parking permit contact,
 
The Disabled Drivers Association of Ireland, Ballindine, Co. Mayo on 094 9364 054
or
The Irish Wheelchair Association, Clane, Co. Kildare, 045 89 30 94.

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Consessionary Travel Card for People with Disabilities
 
The National Toll Roads PLC issue a concessionary travel card for people with disabilities whose vehicles are tax exempt under the drivers and passengers with disabilities tax relief scheme. 

The card entitles you to use toll roads free of charge. Passes issued by 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, contact your local toll road operator or visit www.nra.ie

East Link Toll Bridge Ltd. Dublin 4.  Phone 01 668 2888.
North Link M1 Toll Operations Ltd. Balgeen, Co. Meath.  Phone 041 982 9820.
Direct Route Fermoy Ltd.  Fermpy, Co. Cork.  Phone 025 51936
Dublin Port Tunnel, East Wall Road Dublin 3.  Phone 1890 252435
Eurolink Motorway Operation Ltd. Nicholastown, Co. Kildare.  Phone 046 954 0266
N6 Toll Cappataggle Ballinsloe Co.Galway.  Phone 091 8435 00
N25 Waterford Toll Grannagh Junction, Co.Kilkenny.  Phone 051 319 700
M7/M8 Portlaoise Toll, Portlaoise, Co. Laoise.  Phone 057 8694 900
M3 Toll, Quarryland, Dunboyne, Co. Meath.  Phone 01 6910 450
Limerick Tunnell, Dock Road, Limerick.  Phone 061 58 38 50
 

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