Disabled Drivers and Passenger VAT/VRT relief scheme

Applicants for this scheme must be in possession of a Primary Medical Certificate. The medical assessment and the issuing of the certificate are carried out by a Senior Area Medical Officer attached to the local Health Board. The scheme is open to drivers and passengers with physical disabilities. Participation in the scheme allows people to avail of:

• Exemption from VRT/ motor tax
• Refund of VAT
• Refund of duty paid on petrol and diesel

The scheme is open to both drivers and passengers with disabilities. Generally, the scheme supports people to purchase a vehicle at a considerably reduced rate. (for approximately 1/3 reduction in price). Enquiries about the scheme can be made at the Revenue Commissioners in Coolshanagh, Monaghan.

Summary of the Disabled Drivers and Passenger VRT/VAT relief scheme

• The Scheme is open to persons who meet the specified medical criteria and have obtained a Primary Medical Certificate to that effect. They can apply for relief either as a driver or a passenger.
• 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.
• 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.
• A vehicle which has been relieved from tax may not be disposed of for at least two years.
• 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.

Motorised Transport Grant

The Motorised Transport grant provided funds towards the purchase/adaptation of a car by a person with a severe disability, where the car is considered essential to obtain or retain employment. To be eligible to receive the Motorised Transport Grant, applicants must satisfy the following conditions:

• be over 17 years and under 66 years
• have a disability that impedes the use of public transport
• hold a driving licence
• be physically and mentally capable of driving
• require a car or other vehicle in order to obtain/retain employment or because you live in a very isolated location. Where your application is made on the basis of obtaining or retaining employment or self employment, the Health Service Executive (HSE) Area must be satisfied that you are capable of holding down a job.

The grant may also be considered in exceptional circumstances for people with severe disabilities who are over 17 years and under 66 years, who live in remote locations and who are impeded from using public transport.

It may be possible to avail of the grant if a person is unemployed but could take up work if they had a car. Self-employed people may also be eligible to apply for the grant. Normally, the grant is payable /to people who drive / where you drive yourself. It may be possible to get approval to have a grant paid where you own the car and arrange for its adaptation and another named person drives it / the vehicle / because you are not physically or medically able to drive.

Since 1 July 2002, if you receive a Motorised Transport Grant, while in receipt of the Mobility Allowance, you will become ineligible to receive the Mobility Allowance for a period of 3 years. The payment of a Motorised Transport Grant is subject to the condition that the Health Service Executive (HSE) Area will not be called upon at any future date to contribute towards the running costs of the vehicle. People are eligible to apply for the Mobility Allowance again, three years after the date of payment of the Motorised Transport Grant.

When a grant has previously been paid towards the purchase of a vehicle, a grant towards the replacement of the car will not normally be paid, unless due to extenuating circumstances, until three years from the date that the previous grant has been paid.

Source: Irish Wheelchair Association.