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. Alternatively, there is
provision for family members to apply.
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
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.
For further information on this scheme, and help with the paperwork involved
in applying for these concessions, please contact the sales team in your
preferred Windsor Branch.
There are a range of tax reliefs available for disabled drivers and disabled
passengers in Ireland.
You can claim:
- Remission or repayment of vehicle registration tax (VRT)
- Repayment of value-added tax (VAT) on the purchase of a vehicle
- Repayment of VAT on the cost of adapting a vehicle, up to a maximum of
€9,525 euro for a disabled driver and €15,875 for a disabled
passenger
- Exemption from annual road tax
Only the following types of vehicles qualify for relief:
- Vehicles that have been specially constructed or adapted for use (the
pre-tax cost of adapting the vehicle must amount to at least 10% of its
pre-tax cost) by a disabled person
-
Vehicles that have an engine size of less than 2,000cc in the
case of the driver and 4,000cc in the case of the passenger
You can claim tax relief on:
- A new vehicle
-
A used vehicle that has been purchased from an authorised
dealer and that has not been previously registered in the state
- You can also buy a previously registered used vehicle, in which
case the amount of the repayment will be the residual tax contained
in the value of the vehicle
You must have a Primary Medical Certificate, signed by your doctor,
certifying your level of disability.
First, Download and complete Form DD1 (pdf)
Then contact your local Windsor dealer who will give you more information
on the scheme and provide you with invoices for the car you have had adapted,
and any further documentation that you need.
Motor Tax for new vehicles registered on or after 1 July 2008 are determined
on the basis of seven CO2 bands. Charges range from €104 a year for the
greenest cars to €2,100 for cars with the highest emissions ratings.
Motor tax rates are graduated as one moves up the CO2 bands.
| Band |
C02 Emissions (g per km) |
1 Year |
1/2 Year* |
1/4 Year** |
Arrears Monthly*** |
| A |
0g - 120g |
€104 |
€57 |
€29 |
€10.40 |
| B |
121g - 140g |
€156 |
€86 |
€44 |
€15.60 |
| C |
141g - 155g |
€302 |
€167 |
€85 |
€30.20 |
| D |
156g - 170g |
€447 |
€248 |
€126 |
€44.70 |
| E |
171g - 190g |
€630 |
€349 |
€177 |
€63 |
| F |
191g - 225g |
€1,050 |
€582 |
€296 |
€105 |
| G |
255g+ |
€2,100 |
€1,165 |
€593 |
€210 |
| |
|
* 55.5% of the annual rate (disregard cent)
** 28.25% of the annual rate (disregard cent)
*** 1/10 of the annual rate (disregard cent after muplication)
|
New Cars Registered in Ireland
A private car registered before 2008 continues to be taxed under the system
related to engine size (cc).
New cars registered in Ireland between 1 January 2008 and 30 June 2008 will
initially have their motor tax charged on the basis of the existing engine
size (c.c.) system. However, a low CO2 emitting new car registered between
1 January 2008 and 30 June 2008 will have its motor tax switched to the lower
CO2 based motor tax rate on first renewal of motor tax post 1 July 2008, when
the new CO2 based system commences. New cars which are registered in the
first 6 months of 2008 whose tax would be more under the new CO2 based
system will continue to pay motor tax on the basis of engine size (c.c.).
New cars registered after 1 July 2008 will be taxed on CO2 emissions.
Cars First Registered Outside Ireland
A private car first registered abroad prior to 1 January 2008 will be
taxed on engine size (cc). The new CO2 based system does not apply to
second-hand imports that were registered abroad prior to 2008.
A private car first registered abroad between 1 January 2008 and 30
June 2008 inclusive and subsequently registered in Ireland will be
taxed on whichever is the lesser of the motor tax rates based engine
(cc) or CO2 emissions.
A private car first registered abroad after 1 July 2008 and
subsequently registered in Ireland will be taxed on the CO2 rate.