Reliefs and exemptions

Scheme for persons with disabilities

A remission or repayment of VAT and VRT cannot exceed €10,000, €16,000 or €22,000, depending on how the vehicle is adapted. It may be claimed by:

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

A person must have certain severe and permanent physical disabilities to obtain a PMC. The vehicle must be specially constructed or adapted to carry the PMC holder. At any given time only one vehicle can qualify for the scheme per driver or passenger.

You can submit a claim online through myAccount or Revenue's Online Service (ROS).  Click on the Drivers and Passengers with Disabilities button under Vehicle Services.

Vehicles for people with disabilities (Tax relief scheme) contains detailed information on this scheme.

Fuel grant

The fuel grant is available for vehicles which are in the scheme for drivers and passengers with disabilities. It can be claimed online up to an annual maximum of:

  • 2,730 litres in respect of a driver or passenger
  • and
  • 4,100 litres in respect of an organisation.

For more information see Department of Finance website or Vehicles for people with disabilities (Tax relief scheme).

Motor tax

A vehicle which is in the scheme may also be exempt from the payment Motor Tax. However you must still obtain and display a valid tax disc.

Registration of new vehicles by motor dealers

Motor dealers can register new vehicles that qualify with the exemption letter the customer receives from CRO.

Registration by an individual

You need the correct documentation to register your vehicle.

New vehicles that are modified may require Individual Vehicle Approval (IVA). You should direct any queries on IVA to the National Standards Authority of Ireland (NSAI).

Used vehicles registered in another State and modified for use under the scheme, must have a completed declaration of conversion. This is in addition to the documents normally required for registration.

Applications

You can apply online through Revenue's ROS and myAccount facilities.

While online service is the quickest, easiest and most convenient option for most customers, a small number of customers do not have online access.

Therefore, the option remains to submit a paper form. This can be obtained from our website or from the Forms and Leaflets Section 01 738 36 75 (Monday to Friday).

However, service delivery may be slower during peak periods. For this reason you are encouraged to use the online service, wherever possible.

You can post your application for the scheme to:

Office of the Revenue Commissioners
Central Repayments Office
Freepost
M:TEK II Building
Armagh Road
Monaghan
H18 YH59

Telephone 01 738 36 71.

Next: Other permanent reliefs