Claim tax relief on adapted vehicles for qualifying organisations

Organisations can apply for a refund of Value-Added Tax (VAT) and Vehicle Registration Tax (VRT) when they purchase an adapted vehicle. The vehicle needs to be purchased by your organisation for the transport of persons with disabilities.

Successful applicants can also apply for a fuel grant and exemption from motor tax for that vehicle. 

What you need to use the service

To use this service as an organisation, you will need:

  • your Tax Reference Number (TRN)
  • your bank account details
  • the vehicle details (VIN number, fuel type, adaptations to the vehicle, vehicle type, engine capacity)
  • the VAT number of the garage where the vehicle was purchased
  • details of the vehicle's seating capacity and the total number of persons being transported
  • supporting documents, including the quotation for vehicle, the quotation for adaptions and your organisation accounts. 

How to access the service to claim tax relief

If you are registered for the Revenue Online Service (ROS), you can access this service by following these steps:

  • click on the 'Other-Services’ section
  • select the ‘Drivers and Passengers with Disabilities’ tab
  • click on 'Claim tax relief on a vehicle to be purchased for use by Qualifying Organisations (DDO)'
  • follow the on-screen instructions.