Funding & Grants


Tax relief for drivers and passengers with disabilities

Introduction

The Drivers and Passengers with disabilities scheme provides repayment or remission of VAT and Vehicle Registration Tax (up to a certain limit) on the purchase of an adapted vehicle for the transport of a person with specific severe and permanent physical disabilities. It also provides for exemption from motor tax in respect of that vehicle, and a fuel grant (up to a certain limit). Full details of the Scheme, including the application procedures and the legislative criteria which must be met, are set out in this information leaflet. This leaflet does not purport to be a legal interpretation of the relevant legislation which is contained in Section 92 of Finance Act 1989 and the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, (S.I. No. 353 of 1994, as amended by S.I. No 634 of 2015).

A Non-statutory Consolidation of S.I. No. 353 of 1994 is available on the Revenue website, www.revenue.ie.

It is a fundamental requirement that each applicant must have their own unique PPS Number (Individuals) or Tax Reference Number (Organisations).

1. Individuals - Your Personal Public Service (PPS) Number is is a unique identifier for use in any transactions you may have with public bodies or persons authorised by those bodies to act on their behalf. Your PPS Number can be found on tax documents or on correspondence from a Department of Social Protection or Revenue office. It may also be on your payslip. You should contact your local Department of Social Protection office if you cannot locate your own PPS Number. To find the address or contact number of your local office, consult the department’s website www.welfare.ie

2. Organisations Requirements

1. Charity Number

2. Tax Reference Number

Organisations must have a charity number. This is available from the Charities Regulatory Authority. Telephone: 01 633 1500 or Email:  info@charitiesregulatoryauthority.ie
When you have obtained your charity number, you must then obtain your tax reference number from your local Revenue District. Contact details available on www.revenue.ie

Qualification

1. Primary Medical Certificate

1. To enter the scheme the person with the disability must be in possession of a Primary Medical Certificate. Medical assessment and issue of the required certificate is carried out by the Senior Area Medical Officer (SAMO) attached to your local Health Service Executive office. Where the SAMO is satisfied that a person meets the medical criteria (see Part 2.2) a Primary Medical Certificate will be issued.

2. An applicant is normally only asked to present a Primary Medical Certificate at the time of first entry into the scheme. However, you may, occasionally, be asked to submit a fresh certificate in respect of any subsequent claim. The Revenue Commissioners also have the right to refer a person for assessment to the Board of Appeal where they have reason to believe that the medical criteria specified in the Primary Medical Certificate may not be met.

2. Medical Criteria

The medical criteria for entry to the scheme are that the person must be severely and permanently disabled and come within at least one of the following categories:

1. Be wholly or almost wholly without the use of both legs

2. Be wholly without the use of one of their legs and almost wholly without the use of the other leg such that they are severely restricted as to movement of their lower limbs

3. Be without both hands or without both arms

4. Be without one or both legs

5. Be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg

6. Have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs

How To Apply

1. Online Application (Individual)

Apply online using revenue’s new online service myaccount on Revenue’s website  http://www.revenue.ie

Once registered for myaccount, log into myaccount using your PPS Number and register your details including Bank Account IBAN and BIC

When you log into myaccount you will get a range of options for services that you can undertake online

1. Select the Drivers & Passengers with Disabilities (DPD) option

By selecting Drivers & Passengers with Disabilities a range of options will be available depending on different criteria

2. Select the appropriate category that refers to your application

Important: Please ensure that you have chosen the correct Exemption, and that you have the appropriate Vehicle Type Approval Documentation required for the Exemption that you are applying for

3. When you make your selection most of the form is already prepopulated with your personal details. (These relate to your unique PPSN.)

4. Check that all your details are correct.

5. You will be prompted to make your ‘application’/claim from your details at hand.

6. Complete and submit

If everything is in order and your application has been successful, the exemption notification will be available for you to download straightaway. (A random number of applications will be selected for audit, this may delay the approval of some applications.)

2. Paper Application

1. Paper forms can be completed and forwarded to the Central Repayments Office at the following address:

Office of the Revenue Commissioners
Central Repayments Office
Freepost M:TEK II Building
Armagh Road
Monaghan
H18 YH59

Application For Remission of VRT and VAT Repayment

1. New Vehicle - Submit your claim for VAT/VRT relief with any required documents through myaccount at www.revenue.ie. Note: Your vehicle must be adapted prior to Registration.

2. Imported Vehicles - When the vehicle is registered, a copy of the ‘Vehicle Import Receipt’ (available from NCTS centre) and paid invoice in respect of adaptations should be submitted through myaccount at www.revenue.ie. Where the vehicle is liable to VAT at registration, the Central Repayments Office will process a repayment of that VAT, if applicable.

3. Used Vehicles - purchased from an Irish Motor Dealer – Submit your application accompanied by your purchase invoices for vehicle and adaptations (marked paid in full in the applicants name) for repayment of VAT/ residual VRT and a copy of your vehicle registration certificate (log book) through myaccount at www.revenue.ie

4. Used Vehicles - purchased from a Private Individual – In the case of a used vehicle purchased/acquired privately, your claim will be processed on receipt of a paid invoice for adaptations to the vehicle and a copy of the Vehicle Registration Certificate (Log Book) in the applicant’s name

Find Us

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Unit 1
Moate Business Park
Clara Road
Moate
Co. Westmeath
Phone:
090-6481050
Donal:
087-8400403
David:
087-3994500
Sat nav coords:
N: 53° 23.467' W: 7° 41.792'