The Disabled Drivers and Disabled Passenger Scheme provides a range of tax reliefs linked to the purchase and use of specially constructed or adapted vehicles by drivers and passengers with a disability.
Under the scheme, you can claim:
Motor Tax Exemption: People with disabilities who qualify for the Disabled Drivers and Passengers Scheme are also eligible for a motor tax exemption. This means that they do not have to pay motor tax on their vehicle.
If you are a driver or a passenger with a disability you can claim tax relief on:
If you bought the vehicle before you qualified as a disabled driver or disabled passenger, a repayment of VAT and VRT, appropriate to the market value of the vehicle at the time of entry into the scheme, will be made.
If you are a passenger with disabilities and you buy a used vehicle that has previously qualified for tax relief under the scheme for transporting disabled passengers and where the original adaptions remain in place when you buy it, it is eligible for the scheme.
A new Fuel Grant was introduced under Section 81 of Finance Act 2015 to replace the excise relief payment on the fuel element of the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme.
The Revenue Commissioners administer this Grant on behalf of the Department of Finance who are funding this payment. The Grant relates to fuel used during the previous 12 months in the transportation of the person with the disability and is paid in arrears. The Grant can only be paid into the customer’s personal Financial Institution Account (Bank, Building Society or Credit Union, etc.).
There are several grants available in Ireland to help people with disabilities purchase a car. These grants aim to provide financial assistance to individuals with disabilities to meet their mobility needs and improve their quality of life. It is advisable to contact the relevant government agencies or organizations to determine the eligibility criteria and application procedures for each grant.