Persons with disabilities

How to reclaim VAT on vehicles for persons with disabilities

Value-Added Tax (VAT) may be reclaimed in relation to vehicles for use:

  • by persons with a severe and permanent disability as drivers or passengers
  • by organisations for the transport of persons with a severe and permanent disability.

Applications for repayment must be submitted within four years from the end of the taxable period to which the claim relates.

Application forms and public notices relating to the relief are available from the Central Repayments Office

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