Are you a driver with a disability? Or do you carry passengers with disabilities?

 

Tax Relief for Vehicles Purchased for use by people with disabilities

 

Drivers with a disability can benefit from a tax relief for vehicles purchased for use by people with disabilities. The scheme provides for a range of tax reliefs in connection with the purchase and use of motor vehicles.

The provisions of the scheme can be summarised as follows:

The scheme is open to persons who meet the specified medical criteria and have obtained a Primary Medical Certificate to that effect. They can apply for relief either as a driver with a disability or a passenger with a disability.

Alternatively there is provision for a family member of a passenger with a disability to apply.

Relief in respect of Vehicle Registration Tax (VRT) and value added tax (VAT) may be obtained subject to a maximum of:

• €9.525 for a driver with a disability.
• €15.875 for a passenger with a disability.
• €15.875 for a family member of a passenger with a disability.

Relief is restricted to a vehicle which needs to be specially constructed or adapted for use by a person with a disability and which has an engine size of up to 2,000 cc. in the case of a driver with a disability and a 4,000cc. in the cases of a passenger with a disability.

Where a person receives a repayment or remission under the scheme the person shall undertake to use the vehicle for a period of 2 years from the date on which the revenue commissioners received the application for the repayment and to inform the Revenue Commissioners immediately if any circumstances arise during that period where the vehicle is sold or otherwise disposed of by that person.

A person admitted to the Scheme may also apply for a repayment of excise duty on fuel used in the vehicle, for the transport of the person with the disability, up to a maximum of 600 gallons or 2,728 litres per twelve month period.

A vehicle which has been admitted to the scheme is also exempt from the payment of annual motor tax.

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.

• Be wholly or almost wholly without the use of both legs
• Be wholly without the use of one of their legs and almost wholly without the use of their other leg such that they are severely restricted as to movement of their lower limbs.
• Be without both hands or without both arms.
• Be without one or both legs.
• Be wholly or almost wholly without the use of both hands, or arms and wholly or almost wholly without the use of one leg.
• Have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.

 

Who Can apply?

• Drivers with disabilities who purchase a vehicle with the intention of driving it themselves must apply as a driver with a disability.
• Passengers with disabilities who cannot drive themselves and purchase a vehicle for their use as a passenger.
• Family members of a person with a disability who purchase a vehicle for the transport of that person as a passenger.

Excise duty on fuel

A refund of excise duty is available in respect of fuel used in a vehicle which qualifies under the scheme, up to a maximum of 2,728 litres in any twelve month period.
The relief applies only to fuel used in the vehicle for the actual transport of the person with the disability.

Motor tax Exemption

A vehicle which has been admitted to the scheme will also be entitled to an exemption from payment of annual road tax as follows.

In the case of a new vehicle which is being registered in the State for the first time the relief will be granted on application to your local motor taxation office on presentation of the RF100 form. You do not need any documentation from the Central payment office.

Audits

All application for relief under the under the Scheme may be the subject of a revenue audit.

Speak to us at CPC & Co to find out more about this assistance for disabled drivers and passengers.