Funding And Grants
In Ireland, there are two types of grants/tax relief schemes available to the disabled driver and or disabled passengers.
1. VRT7 Tax Relief Scheme from the Irish Revenue Commissioners.
Disabled Drivers can qualify for a significant reduction on VRT and VAT on the purchase of a vehicle adapted for their particular disability.
The benefits of the scheme include:
Disabled Drivers can qualify for up to €9,525 off the VAT & VRT on the purchase of a vehicle adapted for their particular disability.
Disabled Passengers can qualify for up to €15,875 off the VAT & VRT on the purchase of a vehicle adapted for their disability.
The amounts listed above are the maximum limits and there are a significant number of rules applying to any application. For instance, a disabled passenger who qualifies for the scheme purchases a vehicle converted for her needs and the VAT & VRT total is €12,000. Although the limit is €15,875, the total claim to which the passenger is entitled is limited to the €12,000.
So how can I start the process?
This is clearly the most frequently asked question and on average, our office receives 10 calls per week. The document you need to obtain is called a "Primary Medical Certificate" and only one authority can issue this document. To get the necessary paperwork, simply call your Local Area Health Board and request the forms for a "Primary Medical Certificate". Fill them out to the best of your ability and return them. The papers are processed and you will be called for an appointment to be assessed by one of the Health Boards’ physicians. Contrary to many people's beliefs, the eligibility standards are quite clear and are not subjective. The criteria are as follows:
The applicant is wholly or almost wholly without the use of both legs.
The applicant is wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted to movement of the lower limbs.
The applicant is without both hands or without both arms.
The applicant is without one or both legs.
The applicant is wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg.
The applicant has the medical condition of dwarfism and has serious difficulties of movement of the lower limbs.
If granted the Primary Medical Certificate, The next step is to fill out a DD1 form and this is sent to the revenue in Monaghan for tax relief on vehicles purchased for use by people with disabilities scheme. The method is a little different if you are purchasing a used vehicle.
You can get the form by calling Lo-Call 1890 606 061 or (047) 62100, 01 8359173 or from the Revenue website
The completed application form should then be sent to:
Disabled Drivers Section
Central Repayments Office
MTek 2 Centre
There is certain conditions underlining the scheme:
The first rule is engine size. For disabled drivers, the engine size must be less that 2,000 cc's. For disabled passengers, the engine size must be less than 4,000 cc's. Otherwise, the Revenue Commission can deny your claim.
The next rule applies to a minimum spending level. For disabled drivers, you are not required to spend a minimum amount on your conversion features. For instance, a conversion for a disabled driver may be hand controls, an electric hand brake release, or a steering ball. There are of course countless other conversion features which can be performed by Motability Ireland.
For disabled passengers, however, they must spend at least 10% of the net value of the vehicle(this is the retail price less the Vrt and Vat). So for example let us suppose a disabled passenger requires a swivel seat and the net purchase price of their new vehicles is €22,000. Under the rules, the customer must spend €2,200 on the conversion(s).
Other benefits of the scheme include:
* Reclaiming the excise duty on up to 2,728 litres (600 gallons) of fuel per year.
* Free Road Tax
* The ability to get apply to use the Scheme again every two years.
Wheelchair Accessible Vehicles (WAVs)
The scheme as described above also applies to Wheelchair Accessible Vehicles which are converted and sold by Motability Ireland. In addition to selling used WAV's, Motability Ireland purchases various models directly from the manufacturer and converts them to exacting standards. The same allowances which are issued by the Revenue Commission are also applicable to vehicles converted and sold by Motability Ireland.