Disabled Drivers

2016 Revenue issue new changes to VAT + VRT claims

From January 2016 onwards the DD1/ DDO form, used for new and used vehicles for use by disabled people, can be completed on the Inland Revenue website.

For more information about the letter to disabled drivers scheme members click here or download the letter from the Inland Revenue from the 11th of December here.

What this means is that if you buy a vehicle or wish to reclaim the annual (Jan 1 – Dec 31)tax back on fuel, you can now do this on the Inland Revenue website.

Amputee.ie helps make changes on world stage.

T2016 Tax relief for vehicles purchased for use by people with disabilities.

You can now complete the tax relief application through the ‘register for myAccount’ link on the revenue.ie website. The DD1/ DDO form for buying vehicles and the fuel claim can be done on the site now too. See letter to scheme members here.

Members of the Disabled Drivers and Disabled Passengers Scheme to be transferred to a fuel grant scheme from January 1, 2015

  • Members of the Disabled Drivers and Disabled Passengers Scheme should claim any outstanding excise relief on fuel used up to 31 December 2014.
  • Members of the Scheme will be eligible, from 1 January 2015, for a fuel grant which will be paid 12 months in arrears.
  • No member of the Scheme will lose out by these changes
  • Read the whole press release….

The Disabled Drivers and Disabled Passengers Scheme

This scheme provides a range of tax reliefs and benefits linked to the purchase, adaptation and use of vehicles by disabled drivers and disabled passengers in Ireland.
Eligability to claim VRT relief
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.
Eligability to claim excise duty on fuel
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.
Exemption from toll road fees
Specially adapted vehicles driven by disabled drivers are entitled to exemption from toll road fees. Toll road operators issue special passes which are recognised by all other toll road operators and which allow such vehicles pass through the tolls without paying. To obtain a special pass apply to your nearest toll road operator.
To qualify for tax relief
In order to qualify for tax relief under the scheme, you must have a valid Primary Medical Certificate. A Primary Medical Certificate confirms you are severely and permanently disabled.
Primary Medical Certificate requirements
This states that you are severely and permanently disabled and are-
  • Are completely or almost completely without the use of both legs or
  • Are 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 or
  • Are without both hands or both arms or
  • Are without one or both legs or
  • Are completely or almost completely without the use of both hands or arms and completely or almost completely without the use of one leg or
  • Have the medical condition of dwarfism and serious difficulties of movement of the legs
How do I get a primary medicial certificate
Local Health Offices of the Health Service Executive process applications for a Primary Medical Certificate. The appeal process is through the same offices.