The Revenue Commissioners operate a VRT/VAT Tax Relief Scheme on the purchase of new and second-hand adapted vehicles for drivers and passengers.
The main provisions are:
- To enter the scheme the applicant must obtain a Primary Medical Certificate.
- Relief in relation to VRT and VAT can be obtained.
- Successful applicants are exempt from road tax and can claim back and can apply for the fuel grant refund of excise duty on fuel purchases.
Frequently Asked Questions on Tax Relief
1. How do I apply for a Primary Medical Certificate.
In order to get a Primary Medical Certificate (not the Medical Card), you must apply through your local Health Service Office (HSE) for an assessment with a Health Board doctor. Your GP or consultant cannot carry out the assessment.
2. If the primary medical certificate is refused, can I appeal?
You can make an appeal by contacting the Disabled Drivers Medical Board of Appeal, National Rehabilitation Hospital, Rochestown Avenue, Dun Laoghaire, Co. Dublin. This is an independent Board whose decision is final. Appeals should normally be made within 28 days of refusal
3. What do I do once I receive the primary medical certificate?
On receipt of the Primary Medical Cert you must complete a DD1 form from Revenue. Complete the DD1 form and enclose it with the Primary Medical Certificate and return to: The Revenue Commissioners, Disabled Drivers Section, Freepost, Coolshanagh, Co Monaghan.
4. Once processed the Revenue Commissioners will issue you with a letter of authorisation to allow you to register your vehicle. You then give the letter of authorisation to the garage where you bought the vehicle who will then register the vehicle and organise a VRT/VAT refund.
5. What is the fuel grant scheme and am I entitled to receive it?
If you qualify for the scheme, you can claim for an excise duty rebate for all fuel purchased during the year. The fuel grant can be applied for online using Revenue’s online service. All you need is your PPS number, phone number, e-mail address and home address.
6. Am I exempt from paying motor tax? A vehicle which has been admitted to the Disabled Drivers and Passengers with Disabilities Tax Relief Scheme is also exempt from the payment of annual motor tax.
7. Am I exempt from paying toll road charges?
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.