Disabled Driver and Passenger Scheme


 

disabled-driver-passengers-scheme-ireland

 

At Mooney's, we want all of our customers to get out on the road as soon as possible! With a wealth of experience dealing with the Disabled Driver & Disabled Passenger Scheme, Mooney's are committed to implementing and managing vehicle modifications as well as the completion and submission of documentation for our customers Tax Relief.

The Disabled Drivers and Disabled Passengers Scheme provides a range of tax reliefs linked to the purchase and use of specially made or adapted vehicles by drivers and passengers with a disability. Under the terms of Disabled Driver & Disabled Passenger Scheme, car buyers can claim tax relief such as Vehicle Registration Tax (VRT) & Value-Added Tax (VAT) on the purchase of a vehicle as well as the repayment of VAT on the cost of adapting/ modifying a vehicle. Additionally,  certain applicants can also be exempt from paying annual motor tax on application to a Motor Tax Office. According to Revenue (2017), the following criteria must be considered when availing of the scheme: 

  • The vehicle’s engine size is limited and must be less than 6,000cc for both disabled drivers and disabled passengers applicants.

  • The maximum amount of VRT and VAT relief available under the Scheme is €10,000 for drivers and €16,000 for passengers.

In order to qualify for tax relief under the scheme, the person with a disability must have a valid Primary Medical Certificate. In order to get a Primary Medical Certificate you must firstly apply through your local Health Service Office (HSE) for an assessment with a Senior Area Medical Officer in the Health Board. 

 

Disabled Drivers

Disabled Drivers can claim tax relief on: 

  • A new vehicle.
  • A used vehicle that has not been previously registered in Ireland.
  • If a vehicle is purchased before being 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, can be made.
  • A vehicle that has been acquired under a hire-purchase agreement qualifies for tax relief.

 

Disabled Passengers

Disabled Passengers can claim tax relief on:

  • A new vehicle.
  • A used vehicle that has not been previously registered in Ireland.
  • If the vehicle is purchased before being 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.
  • If you buy a used vehicle that has previously qualified for tax relief under the scheme for transporting disabled passengers and where the original adaptions remain in place when you buy it, it is eligible for the scheme.
  • A vehicle that has been acquired under a hire-purchase agreement qualifies for tax relief.

 

Resedency

  • A family member of a disabled passenger can also qualify for relief provided that they are living with and responsible for the transport of the disabled person in question and they have or intend to acquired the vehicle for that purpose.
  • **It is recommended to contact the Central Repayments Office to  ensure that you meet the residency requirements for relief under the scheme prior to purchasing a vehicle.

 

Disposal (Re-Sale)

  • The vehicle must not be re-sold for at least 2 years from the date the relief is granted. The retention period is 3 years for a specifically adapted vehicle and 6 years for an extensively adapted 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.
 
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