Tax Relief Scheme for Drivers and Passengers with Disabilities

The tax relief scheme for drivers and passengers with disabilities is a government initiative aimed at providing financial assistance to individuals with disabilities who require a vehicle for transportation purposes.

The scheme offers tax relief and exemptions on some vehicle-related expenses, making it more affordable for people with disabilities or those caring for people with disabilities to own and operate a vehicle.

Key Features and Benefits of the Tax Relief Scheme in Ireland

Vehicle Purchases

A remission or repayment of Value Added Tax (VAT) and Vehicle Registration Tax (VRT) up to €48,000 may be claimed by:

a driver or passenger with a Primary Medical Certificate (PMC)
a family member residing with, or responsible for the transportation of, a passenger who has a PMC
or a registered charity engaged in the transport of persons who have PMCs whose purpose is to provide services to persons with disabilities.

This includes support for vehicle adaptations: The scheme provides tax relief for the cost of adapting a vehicle to suit the needs of the driver or passenger with a disability. These adaptations can include modifications like hand controls, wheelchair lifts, ramps and steering aids. Learn more or apply at Revenue Ireland

Individuals with disabilities can benefit from Vehicle Registration Tax (VRT) relief when purchasing a new or used vehicle. The relief amount is determined based on the specific disability and the adaptation requirements of the vehicle. Apply for an exemption here

Fuel Grant

A fuel grant is available to individuals who have a Primary Medical Certificate. This grant provides a specified quantity of fuel annually, which can help offset the cost of running a vehicle. Apply for your Fuel Grant here

Motor Tax Exemption

People with disabilities who meet certain eligibility criteria can apply for a full or partial exemption from motor tax. This exemption can significantly reduce the overall costs of vehicle ownership. Apply here

Toll Road Exemption

Vehicles registered under the scheme may be eligible for an exemption from toll charges on designated toll roads in Ireland. This exemption is available to both drivers and passengers with disabilities. Find out more information at Transport Infrastructure Ireland

EU Parking Card

The EU Parking Card scheme offers a parking permit for individuals with disabilities, allowing them to park in designated accessible parking spaces closer to their destination. In Ireland, each EU parking permit issued is valid for two years. For assistance in applying for a permit, contact the Disabled Drivers Association of Ireland.

To benefit from the advantages of the Tax Relief Scheme for Drivers and Passengers with Disabilities, individuals must meet certain criteria and provide a Primary Medical Certificate issued by the Disabled Drivers Medical Board of Ireland. It’s important to note that the scheme is subject to specific regulations, and the availability of benefits and relief amounts may vary depending on individual circumstances.

Detailed and up-to-date information can be found on Disabled Drivers Association of Ireland or the Revenue Commissioners