Disability Driver

At Mooney’s Hyundai we are an authorized Mobility Specialist who can assist in the purchase and adaption of your vehicle. Our experienced team is on hand to advise you throughout your purchase and our dedicated aftersales team is on hand for any aftersales services you may require.

The Disabled Drivers and Disabled Passenger scheme provides a range of tax reliefs linked to the purchase and use of specially adapted or constructed vehicles by driver and passengers with a disability. The rules of the scheme are set out in the Disabled Drivers and Disabled Passengers Regulation. Under 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
  • Repayment of VAT on the cost of adapting a vehicle

If you qualify for the scheme, you may get some additional exemptions and benefits including:

  • Exemption from motor tax on the vehicle
  • The fuel grants

The Qualifying Person

To qualify for tax relief under the scheme, the person with the disability must have a valid Primary Medical Certificate. A Primary Medical Certificate confirms you are severely or permanently disabled and:

  • 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

Your Local Health Offices of the Health Service Executive (HSE) process applications for a Primary Medical Certificate.

Types of vehicles

If you are a driver or a passenger with a disability you can claim tax relief on:

  • A new vehicle
  • A used vehicle that has not been previously registered in the State

You can also buy a previously registered used vehicle; in which case the amount of the repayment will be the residual VAT contained in the value of the vehicle. However, the majority of used vehicles purchased from a dealer are purchased under the Margin Scheme. This means that no VAT is due when the vehicle is purchased and therefore no VAT is refundable.

If you bought the vehicle before you qualified as a disabled driver or disabled passenger, 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 purchase a vehicle that has already qualified for tax relief for transporting disabled passengers, and the adaptions are still in place in the vehicle, you are still eligible for the scheme.

  • The vehicle’s engine must be less than 6,000cc.
  • The vehicle doesn’t have to be bought from an authorised dealer
  • Hire Purchase agreements can be used.

Mooney's Garage offers a wide range of vehicles that can be adapted to suit your needs. Our sales team has over 40 years of experience dealing with adapted vehicles and are on hand throughout the whole buying process. Our team will arrange the installation of any adaptions before your collection, taking the worry and stress away from your buying experience.

Residency

A family member of a disabled passenger can also qualify for relief if they are living with and responsible for the transport of the disabled person in question and have got the vehicle for that purpose.

If the disabled person is only with the family on a part-time basis, the family member does not meet the requirement, unless the disabled person is a minor who is in residential or medical care on a part-time or occasional basis.

Restrictions on disposal of the vehicle

Disposal of the vehicle is the sale of the vehicle. The vehicle cannot be sold for 2 years from the date the relief is granted. You must keep the vehicle for 3 years for a specifically adapted vehicle and 6 years for an extensively adapted vehicle.

You will only be allowed to dispose of the vehicle within the retention period if you refund the Revenue Commissioners portion of the relief given. If the vehicle is damaged in a crash, the damage will be considered in calculating the value of the vehicle. This is calculated by looking at the value of the vehicle at the time of disposal.​

Disabled Drivers and Disabled Passengers Scheme

The maximum amount of VRT and VAT relief available under the Disabled Drivers and Disabled Passengers Scheme depends on whether you are a disabled driver or passenger and how the car has been adapted. The maximum amounts are:

  • Disabled drivers: €10,000
  • Disabled passengers: €16,000

Specifically, adapted vehicles for drivers with severe disabilities: €16,000 (Specifically adapted vehicles are vehicles that need significant adaptations)

Extensively adapted vehicles for drivers and passengers: €22,000 (Extensively adapted vehicles are vehicles that need adaptations that cost more than the open market selling price of the vehicle being adapted)

If you would like more information regarding the process or other information, please feel free to contact us by submitting your query below.

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Disability Driver Scheme Your Next Steps