The VRT7 scheme provides a range of tax reliefs in connection with the purchase and use of motor vehicles. Motability Ireland are the 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 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 assessment.
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 organisations.
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 onto 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 recognise 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 have 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 583850