Disabled Drivers and Disabled Passengers Scheme Expansion

Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme Expansion

Monday, 11th January 2015: Irish Wheelchair Association (IWA) and the Disabled Drivers Association of Ireland (DDAI) welcome the positive improvements the Minister for Finance, Mr. Michael Noonan T.D. recently announced regarding the Disabled Drivers and Disabled Passengers Scheme.

Since 2011, both organisations have been working in partnership to advocate on behalf of disabled drivers and passengers who were negatively impacted by the changes to the interpretations and the administration of the legislation relating to the Disabled Driver and Passenger Tax Relief Scheme.

Over the past few years IWA and DDAI have communicated with the Revenue Commissioners on an ongoing basis regarding the adverse effect the strict interpretation and enforcement of previous regulations by the Revenue Commissioners had on disabled drivers, passengers and charitable organisations. The announcement is welcomed by the representative organisations. IWA and DDAI appreciate the significant improvements to the scheme and are pleased to see that:

  • A category for the provision of ‘ Specifically adapted vehicles ‘ will provide people with disabilities Vehicle Registration Tax (VRT) and VAT relief of up to €16,000.
  • VAT and VRT relief in respect of ‘Extensively adapted vehicles’ shall be up to €22,000.
  • An overall increase in relief available to drivers and passengers.
  • Amendments to the criteria under which organisations qualify for the relief, which will enable charitable organisations who are involved in the care and transport of disabled people who previously had been unable to access the scheme in the past to now become beneficiaries.
  • Extending the engine size limits for drivers from 2,000cc to 6,000cc to ensure that all vehicles qualify for the scheme. Similarly, organisations and passengers were previously restricted to vehicles with 4,000cc engines or lower. This too has been increased to 6,000cc.
  • Vehicles need no longer be purchased from an authorised motor dealer to qualify for the scheme. The new changes to the scheme will allow people to claim a repayment of tax, when they purchase an adapted vehicle, or purchase and adapt a vehicle, other than from an authorised dealer.
  • IWA and DDAI are advising all drivers and passengers who will be affected by the changes to the Disabled Drivers and Disabled Passengers Scheme to visit www.revenue.ie for additional information.

    Full details of the Scheme, including the legislative criteria which must be met, are set out in Information Leaflet VRT 7. The Informational Leaflet can be found at http://www.revenue.ie/en/tax/vrt/leaflets/drivers-passengers-with-disabilities-tax-relief-scheme.pdf

    You can read the IWA news item here