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Last updateSun, 06 Nov 2016 10am

Back You are here: Home Motoring Motoring Revenue Information Benefits for Disabled Drivers and Passengers

Benefits for Disabled Drivers and Passengers

 

  • You must be over 17 years and under 66 years
  • Your disability must impede your use of public transport
  • You must hold a driving licence
  • You must be physically and mentally capable of driving
  • You require a car or other vehicle in order for you 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 board 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 for you to get a grant if you are unemployed but could take up work if you had a car. Self-employed people may be able to get a grant.

Normally, the grant is payable 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 because you are not physically or medically able to drive.

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.

Since 1 July 2002, if you receive a Motorised Transport Grant, having previously received the Mobility Allowance, you will no longer receive the Mobility Allowance as the payment of a Motorised Transport Grant is subject to the condition that the health board will not be called upon at any future date to contribute towards the running costs of the vehicle. You will not be eligible for the Mobility Allowance again until three years after the date of payment of the Motorised Transport Grant.

Tax exemptions and refunds for disabled drivers and disabled passengers
Severely and permanently disabled people who use specially adapted vehicles as drivers and passengers are eligible for a range of tax exemptions and refunds. This scheme is run by the Revenue Commissioners and the rules are set down in legislation. Qualifying for the Motorised Transport Grants does not guarantee that you will qualify for the tax exemptions nor does failure to qualify mean that you are not eligible.

Parking cards for disabled people

European Parking Cards are available to people with certain disabilities and people who are registered blind, whether they are drivers or passengers. The parking card can be used by a disabled person in any vehicle in which he or she is travelling. The parking card scheme for disabled drivers and passengers applies to public car parking areas only.

A grant of up to 75% of the cost of motorised transport (purchase price less trade-in price, where appropriate) may be paid, subject to the maximum grant.

How to apply

Apply to the Disability Services Manager in your local health board.

Where to apply

You may get help with car adaptations and advice from:

Irish Wheelchair Association,
Aras Cuchulain,
Blackheath Drive,
Clontarf,
Dublin 3.
Tel: 01 833 8241
Fax: 01 833 3873
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Disabled Drivers Association,
Ballindine,
Co. Mayo.
Tel: (094) 64054 or (094) 64266
Fax: (094) 64336
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it. (mark your query for the attention of the Disabled Drivers Association)

VEHICLE REGISTRATION TAX & VAT

The Disabled Drivers and Disabled Passengers Scheme provides a range of tax reliefs linked to the purchase and use of vehicles by disabled drivers and disabled passengers in Ireland. Under the terms of the scheme, you can claim remission or repayment of vehicle registration tax (VRT), repayment of value-added tax (VAT) on the purchase of a vehicle and repayment of VAT on the cost of adapting a vehicle, up to a maximum of €9,525 for a disabled driver and €15,875 for a disabled passenger.

Relief is limited to a vehicle that has been specially constructed or adapted for use by a disabled person and that has an engine size of less than 2,000cc in the case of the driver and 4,000cc in the case of the passenger.

If you qualify for tax relief under the scheme, you can also claim repayment of excise duty on fuel used in your vehicle for the transport of a disabled person, up to a maximum of 600 gallons per year. In addition, if you qualify under the scheme, your vehicle may be exempt from the payment of annual road tax on application to a Motor Tax Office.

Rules

In order to qualify for tax relief under the scheme, you must have a valid Primary Medical Certificate.

You must be severely and permanently disabled and

  • Be completely or almost completely without the use of both legs
  • Be completely without the use of one of your legs and almost completely without the use of the other leg to the extent that you are severely restricted as regards movement in your legs
  • Be without both hands or both arms
  • Be without one or both legs
  • Be completely or almost completely without the use of both hands or arms and completely or almost completely without the use of one leg
  • Have the medical condition of dwarfism and serious difficulties of movement of the legs.

Disabled Drivers

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.

If you bought the vehicle before you qualified as a disabled driver, a repayment of VAT and VRT, appropriate to the market value of the vehicle at the time of entry to the scheme, will be made.

Disabled Passengers

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.

If you bought the vehicle before you qualified as a disabled person, a repayment of VAT and VRT, appropriate to the market value of the vehicle at the time of entry to the scheme, will be made.

The pre-tax cost of adapting the vehicle must amount to at least 10% of its pre-tax cost.

A vehicle that has been acquired under a hire-purchase agreement qualifies for tax relief.

Residency

A family member of a disabled passenger can also qualify for relief provided he/she is living with and responsible for the transport of the disabled person in question and has acquired the vehicle for that purpose.

If the disabled person only stays with a family member on a part-time basis, the residency requirement is not met. However, if the disabled person is a minor who is in residential or medical care on a part-time or occasional basis and who spends a significant part of his/her time at home, e.g., every weekend and holidays, the residency requirement may be met. The Revenue Commissioners may, in exceptional circumstances, waive the residency requirement.

You should contact the Central Repayments Office to make sure that you meet the residency requirements for relief under the scheme before purchasing a vehicle.

Restrictions on disposal

The vehicle must not be disposed of for at least two years from the date the relief is granted.

You will only be allowed to dispose of the vehicle within the two years if you refund to the Revenue Commissioners a substantial portion of the relief allowed, calculated by reference to the value of the vehicle at the time of disposal. "Disposal" means the sale of the vehicle, the gift of the vehicle to another person and the hiring or renting of the vehicle.

If the vehicle is disposed of following damage in an accident, the damage will be taken into account in calculating the value of the vehicle at the time of disposal.

How to apply

An application form is also available from the Central Repayments Office. All applicants must complete Sections A, B, C, D and E of the form. Disabled passengers must also complete Section F. Sections F and G must be completed where the applicant is a family member of a disabled passenger.

Applying for remission of VRT

You need to send the following documents to the Central Repayments Office

  • Form DD1
  • The original Primary Medical Certificate if you are claiming for the first time.

You must apply to your local health board for an application form for a Primary Medical Certificate. You must complete the application form and return it to the Senior Medical Officer of the health board. The Senior Medical Officer then appoints a health board doctor to visit your home and carry out an assessment of the level of your disability. If you satisfy the requirements, you are then granted a Primary Medical Certificate by the health board.

If your application is acceptable, you will be sent a Letter of Authorisation. You should produce this letter, along with Form DD1 at the Vehicle Registration Office when the vehicle is being registered.

When you have bought the vehicle, you must obtain the following documents

  • An original invoice from the dealer showing the full purchase particulars of the vehicle and verifying that payment of the amount due has been made in full
  • An original invoice from the person who adapted the vehicle, showing that payment has been made in full.

The invoice must show full details of the adaptations to the vehicle and the VAT charged.

The dealer must submit these documents, along with the Letter of Authorisation and the completed Form DD1 to the Vehicle Registration Office when he/she is registering the vehicle. If the documentation is in order, the Vehicle Registration Office will register the vehicle without charging VRT.

Where remission has been allowed, the documents supplied to the Vehicle Registration Office will be used to complete the processing of your application and VAT will be repaid by the Central Repayments Office.


Applying for repayment of VRT and VAT


If VRT has not been remitted and you want to claim repayment of VRT and VAT, you need to submit the following documents to the Central Repayments Office.

  • A fully completed Application Form DD1
  • The original Primary Medical Certificate if you are claiming for the first time.
  • An original invoice from the dealer showing the full purchase particulars of the vehicle and VAT charged and showing that payment of the amount due has been made in full
  • An original invoice from the person who adapted the vehicle, indicating that payment has been made in full.

This invoice should set out the full details of the adaptations and the VAT charged.

The vehicle`s Vehicle Registration Certificate.

This certificate is needed to allow the Central Repayments Office to endorse it to the effect that the vehicle was purchased under the Disabled Drivers and Passengers Scheme and cannot be disposed of for two years. This certificate will be returned to you immediately.

Applying for refund of excise duty on fuel

You should complete section D of Application Form DD1. Claims for repayment of excise duty on fuel should be made every four months. You will need to submit receipts for the fuel purchased and to estimate the percentage of that fuel that is used for your own transport or the transport of a disabled passenger.

Applying for exemption from motor tax

If your vehicle is being registered in Ireland for the first time, you need to present your Vehicle Registration Certificate to your local Motor Taxation Office.

If your vehicle was previously registered in Ireland before you entered the scheme, you will be given a Certificate of Approval by the Central Repayments Office, which you should present at your Motor Taxation Office.

Where to apply

Central Repayments Office,
Freepost,
Coolshannagh,
Monaghan
Tel: (047) 82800
Fax: (047) 82782

http://www.revenue.ie/en/tax/vrt/leaflets/drivers-passengers-with-disabilities-tax-relief-scheme.html

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