VRT & VAT Relief Scheme for Disabled Drivers
The VRT7 scheme provides a range of tax reliefs in connection with the purchase and use of motor vehicles. Motability Ireland are experts when it comes to the VRT 7 scheme and what you are entitled to. Relief in respect of Vehicle Registration Tax (VRT) and Value Added Tax (VAT) may be obtained on the purchase of a vehicle, with a maximum of:
€10,000 for a driver with a disability;
€16,000 for a passenger with a disability.
The Scheme is open to individuals who meet the specified medical criteria and have received a Primary Medical Certificate to that effect. You can apply for relief either as a driver with a disability or a passenger with a disability. Alternatively, there is a provision for a family member of a passenger with a disability to apply.
The first step to getting a Primary Medical Certificate is applying through your local Health Service Office (HSE) for an assessment with a Senior Area Medical Officer in the Health Board. Your GP or consultant cannot carry out the evaluation.
There are two other categories which are outlined below:
1. Specifically Adapted Vehicles. This category provides Vehicle Registration Tax (VRT) and VAT relief of up to €16,000 for the purchase of these vehicles. The vehicle must be held for at least 3 years before resale.
2. Extensively Adapted Vehicles. Certain individuals with disabilities require extensive modifications to their vehicles to take account of their disability, so that the cost of modifications exceeds the cost of the vehicle itself. To enhance the mobility of those persons a category of “extensively adapted vehicle” is being provided for drivers and passengers with disabilities.
To qualify for this enhanced relief, the cost of the adaptations at the time that they were created, must exceed the open market selling price of the vehicle as determined by the Revenue Commissioners (excluding the cost of the adaptations) at the time of the registration of the vehicle.
The VAT and VRT relief in respect of such vehicles shall be up to €22,000. The vehicle must be held for at least 6 years before resale.
Engine Size Limits
The current limits based on engine size are 6,000cc for drivers, passengers, and organizations.
Purchasing a Vehicle
Vehicles can be purchased from an approved motor dealer or privately to avail of the scheme.
Fuel Grant Scheme
Disabled drivers and disabled passengers whose vehicles are tax-exempt under the Drivers and passengers with Disabilities tax relief scheme are entitled to apply for a Fuel Grant.
How do I apply for the Fuel Grant?
The Fuel Grant can be applied for online from the 1st January 2016, using Revenue’s new online service ‘myAccount’ on the Revenue website. This will make the claim process easier as claims can be submitted and processed immediately. You will need your PPS number, mobile or landline number, e-mail address, and home address. Go to www.revenue.ie to sign up.
Motor Tax Relief
A vehicle that has been placed into the scheme is also exempt from the payment of annual motor tax.
For further information visit www.ddai.ie or www.revenue.ie
Disabled Drivers and Toll Roads
Disabled drivers and disabled passengers whose vehicles are tax exempt under the drivers and passengers with disabilities tax relief scheme are exempt from tolls on each toll road in the state. Under the eFlow system in operation on the M50 toll bridge, as you drive under the eFlow gantry on the M50, the photographic equipment will detect your vehicle registration number and recognize that you should not be charged.
On all the other toll roads the toll road operators issue special passes to facilitate such exempt passage. Passes issued by any one operator will be accepted by all other toll road operators.
For further information and to apply for a pass please contact your nearest toll road operator.
Motability Ireland has compiled a list of toll road operators and their contact numbers:
- East-Link Toll Bridge Ltd: 01 668 2888
- M1 Toll Operations Ltd: 041 982 9820
- N9 Direct Route(Fermoy) Ltd: 025 51936
- Dublin Port Tunnel: 01 884 8442
- N6 Galway to Ballinasloe: 091 843500
- M7/M8: 057 869 4900
- N4 Eurolink Motorway Operation Ltd: 046 954 0266
- N25 Waterford Toll: 051 319700
- M3 Toll: 01 691 0450
- Limerick Tunnel: 061 58385
WAV (Wheelchair Accessible Vehicle) Taxi Grant Scheme 2024 Now Launched!!
The WAV24 Grant Scheme commences on 2nd January 2024.
The last date for the receipt by NTA of applications for the grant scheme is 30 November 2024 or when the funding is expended whichever is earlier.
However, if the allocated funding is committed to payments and provisional offers
to applicants at an earlier date, a waiting list will operate until the closing date is
reached or the funding is spent, whichever is the earlier.
The closing date for the WAV24 Grant Scheme is 13 December 2024, meaning
a) the proposed wheelchair accessible vehicle must have passed its initial
suitability test and have received a licence; and
b) the proposed driver must have completed an NTA approved course on
disability awareness training specific to SPSVs,
by 13 December 2024 in order to qualify for the Grant.
The scheme is available nationwide to:
Persons (individuals or companies) applying for new SPSV licences;
Existing wheelchair accessible vehicle licence holders who wish to
upgrade their current wheelchair accessible vehicle with a replacement
wheelchair accessible vehicle; and
Existing operators who wish to exchange their standard taxi licence for an
wheelchair accessible taxi licence either on conversion of their current vehicle
or the purchase of a wheelchair accessible vehicle (retaining the limited future
right to swap back).
The NTA may not consider an application if:
the Applicant previously received a Grant in respect of the same wheelchair
the wheelchair accessible vehicle which is the subject of the Grant
application, has previously been licenced as a WAV in the name of that
the wheelchair accessible vehicle which is the subject of the Grant application,
has previously received grant funding within the last three (3) calendar years.
The levels of grant payable by NTA are as follows:
New Wheelchair Accessible Vehicle (<3,000kms and <3 months old) €17,500
Wheelchair Accessible Vehicle less than one year of age €17,000
Wheelchair Accessible Vehicle less than two years of age €14,000
Wheelchair Accessible Vehicle less than three years of age €13,000
Wheelchair Accessible Vehicle less than four years of age €9,000
Wheelchair Accessible Vehicle less than five years of age €5,000
Wheelchair Accessible Vehicle less than six years of age €4,000
Check out the full information on the NTA’S website - https://www.nationaltransport.ie/taxi/forms-and-guides/
Take advantage - Motability Ireland can convert your E-Vehicle to Wheelchair Accessible Vehicle to avail of the 2021 SPSV Grant or you can purchase your New Electric Wheelchair Accessible Vehicle!
For further information, contact us TODAY
Phone - 01 835 9173
Email - email@example.com