VAT & VRT An explanation of the Tax Relief Scheme

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:

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

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 is available for the following applicant types, depending on the level of vehicle adaptation and is subject to a maximum amount of relief. Drivers with a Disability

1. €10,000 for a driver with a disability where the vehicle has adaptations.
2. €16,000 for a driver with a disability where the vehicle has more specific adaptations.
3. €22,000 for a driver with a disability where the vehicle has extensive adaptations.

This category provides (for Drivers only) Vehicle Registration Tax (VRT) and VAT relief of up to €16,000 for the purchase of such vehicles. The vehicle must be held for three years before resale. The adaptation qualifying for this enhanced relief must be one of the following:

1. modified rear or side entry incorporating an integrated ramp or lift and a modified floor to facilitate direct wheelchair access, and wheelchair restraints or a wheelchair docking station, or
2. a modified rear or side entry incorporating a lowered and modified floor to facilitate direct wheelchair access, and wheelchair restraints or a wheelchair docking station, or
3. extensive reconfiguration of primary controls necessary to enable the vehicle to be driven by the disabled person (Hand Controls do not meet this criteria).

To qualify for this enhanced relief, the cost of the adaptations at the time that they were made must exceed the open market selling price of the vehicle as determined by the Revenue Commissioners (excluding the cost of the adaptations) at the time of the registration of the vehicle. The VAT and VRT relief in respect of such vehicles shall be up to €22,000. The vehicle must be held for six years before resale. The adaptation qualifying for this enhanced relief must be one of the following:

1. a modified rear or side entry incorporating an integrated ramp or lift and a modified floor to facilitate direct wheelchair access, and wheelchair restraints or a wheelchair docking station, or
2. a modified rear or side entry incorporating a lowered and modified floor to facilitate direct wheelchair access, and wheelchair restraints or a wheelchair docking station, or
3. extensive reconfiguration of primary controls necessary to enable the vehicle to be driven by the disabled person (Hand Controls do not meet this criteria)

In the case of a vehicle which is either Specifically or Extensively Adapted as outlined above, or where the vehicle is being presented by a qualifying organisation, the vehicle adaptations must be certified, as follows:

New Vehicles

In the case of adaptations to a new vehicle which has not been registered in any country, these adaptations must be certified under EU Type Approval (Certificate of Conformity provided by the vehicle manufacturer) or by the National Standards Association of Ireland (NSAI) - NSAI website www.nsai.ie. This certification must be in place prior to applying to Revenue for this relief (DDO/DD1). This certification is also required to be presented at the time of vehicle registration at an NCTS centre.

Imported Vehicles

For imported vehicles which are adapted outside the State, these adaptations must be either:

1. detailed on the foreign vehicle registration certificate of the vehicle, or
2. certified by a Suitably Qualified Individual (SQI) in Ireland. This certification must be in place prior to applying to Revenue for this relief (DDO/ DD1). This certification is also required to be presented at the time of vehicle registration at an NCTS centre. Irish Registered Vehicles Irish Registered Vehicles, which are adapted after Irish registration, must be certified by a Suitably Qualified Individual (SQI) in Ireland. This certification must be in place prior to applying to Revenue for this relief (DDO/ DD1). This certification may also be required to be declared to Revenue’s Central Vehicle Office, Devereaux Buildings, Rosslare Harbour, Co. Wexford, Y35 D393. 9.4.4 Suitably Qualified Individual (SQI) Where a vehicle is adapted and certified by a Suitably Qualified Individual within the State, the adaptation must be detailed using Revenue’s Declaration of Conversion form. More details regarding SQIs can be found on Revenue’s website www.revenue.ie. The Declaration of Conversion form can be downloaded from Revenue’s website www.revenue.ie.

You will require your own PPS Number (Individuals) or Tax Reference Number (Organisations) to apply for this relief. Online Application (Individual) Apply online using revenue’s new online service myaccount on Revenue’s website www.revenue.ie. Once registered for myaccount, log into myaccount using your PPS Number and register your details including Bank Account IBAN and BIC. When you log into myaccount you will get a range of options for services that you can undertake online:

1. Select the Drivers & Passengers with Disabilities (DPD) option. By selecting Drivers & Passengers with Disabilities a range of options will be available depending on different criteria.
2. Select the appropriate category that refers to your application.

IMPORTANT: Please ensure that you have chosen the correct Exemption, and that you have the appropriate Vehicle Type Approval Documentation required for the Exemption that you are applying for. When you make your selection most of the form is already prepopulated with your personal details. (These relate to your unique PPSN.) Check that all your details are correct. You will be prompted to make your ‘application’/claim from your details at hand. Complete and submit. If everything is in order and your application has been successful, the exemption notification will be available for you to download straightaway. (A random number of applications will be selected for audit, this may delay the approval of some applications.) Form DD1 is not currently available online for ROS customers but will be shortly. Paper Application Paper forms can be completed and forwarded to the Central Repayments Office in Monaghan for processing. Application For Remission of VRT and VAT Repayment New Vehicle Submit your claim for VAT/VRT relief with any required documents through myaccount at www.revenue.ie. Note: Your vehicle must be adapted prior to Registration.

A vehicle which has been admitted to the scheme will also be entitled to an exemption from payment of Annual Motor Tax as follows:

1. In the case of a new vehicle or a vehicle which is being registered in the State for the first time, the relief will be granted on application to your local Motor Tax Office on presentation of the RF100 form (which is available from the garage or NCT centre if vehicle is imported). You do not need any documentation from the Central Repayments Office.
2. If the vehicle had been previously registered in the State, the Central Repayments Office will issue you with a Certificate of Approval effective from the date of application or date of Primary Medical Certificate whichever is later. When your claim is processed on myaccount at www.revenue.ie the Certificate of Approval will be available to download. This should be presented by you to your local Motor Tax Office. Motor Tax Offices are listed in the telephone directory under Local Authorities or via their website www.motortax.ie.

A new Fuel Grant was introduced under Section 81 of Finance Act 2015 to replace the excise relief payment on the fuel element of the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme. The Revenue Commissioners administer this Grant on behalf of the Department of Finance who are funding this payment. The Grant relates to fuel used during the previous 12 months in the transportation of the person with the disability and is paid in arrears. The Grant can only be paid into the customer’s personal Financial Institution Account (Bank, Building Society or Credit Union, etc.). 12.1 Fuel Grant Rates Petrol €0.59 per litre Diesel €0.48 per litre LPG €0.10 per litre 12.2 Maximum Claim Driver/Passenger 2,730 litres for a 12 month period commencing on or after 1 January 2015 Organisation 4,100 litres per Vehicle for a 12 month period commencing on or after 1 January 2015 How to Claim this Fuel Grant Log onto myaccount on the Revenue website www.revenue.ie and register your details including Bank Account IBAN and BIC. All persons/organisations who have a qualifying vehicle registered on the Disabled Drivers/Passengers/Organisations scheme may make an application for the Fuel Grant on or after 1 January 2016 for any 12 month period (in arrears) commencing on or after 1 January 2015. An application in respect of any 12 month period can only be made within 48 months of the end of that period.