Here are a summary of tax reliefs and concessions available but please don’t hesitate to contact Donal Murtagh Mobility and our advisors will be glad to assist you in any way!
The tax relief scheme is a valuable saving but this can be a mine field of information especially for first time buyers in the scheme so it is advised to contact Donal Murtagh Mobility in the very early stages and request assistance. We can save you a lot of time and unnecessary stress dealing with it all as we will assist you with the applications and Revenue online account setup and follow on steps until the process is finished.
There are a range of tax reliefs in connection with the purchase and use of a motor vehicle for people with disabilities. The Scheme is administered by the revenue commissioners.
It is strongly recommended that you read the VRT 7 booklet before you apply. This is available from the Revenue Commissioners website. Visit www.revenue.ie
A driver with a disability, a passenger with a disability, or a family member may apply.
However, having a diagnosis does not necessarily qualify for approval.
An applicant must be in possession of a Primary Medical Certificate.
To qualify for a primary medical certificate, you must apply to your local health service. Following this application you will be invited to attend for an examination with the Senior Area Medical Officer.
You must be severely or permanently disabled and qualify in one of the following categories, and the medical officer will examine you based on the following criteria.
(a) Be wholly or almost wholly without the use of both legs
(b) 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
(c) Be without both hands or without both arms
(d) Be without one or both legs
(e) Be wholly or almost wholly without the use of both hands or arms and wholly or
almost wholly without the use of one leg
(f) Have the medical condition of dwarfism and have serious difficulties of movement of
the lower limbs
Qualification for a primary medical certificate is not means tested.
Having qualified for a primary medical certificate, you may then contact the revenue commissioners when you wish to make a claim on a vehicle.
The type of tax relief include,
Vehicle Registration Tax (VRT) and Value Added Tax (VAT), subject to a maximum of
€ 10,000 for a driver.
€ 16,000 for a passenger.
Fuel tax relief:
Repayment of excise duty on fuel used in the vehicle, for the transport of the person with the disability, up to a maximum of 600 gallons or 2,728 litres per year.
A vehicle which has been admitted to the Scheme is also exempt from the payment of annual road tax.
You may make an application for relief for a:
If the vehicle is already in your possession, i.e. if you purchased the vehicle before you qualified for relief, a repayment of VRT and VAT, appropriate to the market value of the vehicle at the time of entry to the scheme, will be made.