VRT & VAT Relief Scheme for Disabled Drivers
Overview
Motability Ireland is experienced in guiding you through the VRT7 scheme, which offers tax reliefs for the
purchase and use of motor vehicles. Relief can be claimed for Vehicle Registration Tax (VRT) and Value Added
Tax (VAT) up to:
- €10,000 for drivers with disabilities
- €16,000 for passengers with disabilities
Eligibility
To qualify, you must meet specific medical criteria and hold a Primary Medical Certificate. Applications can
be made as a driver or passenger with a disability, or by a family member responsible for transporting a
passenger with a disability.
Primary Medical Certificate
Apply through your local Health Service Office (HSE) for an assessment with a Senior Area Medical Officer.
Categories of Relief
- Specifically Adapted Vehicles: Up to €16,000 in VRT and VAT relief for vehicles held for at least 3 years.
- Extensively Adapted Vehicles: Up to €22,000 in relief if adaptation costs exceed the vehicle's market
value. Vehicles must be held for at least 6 years.
Engine Size Limits
Vehicles must have an engine size of 6,000cc or less.
Purchasing a Vehicle
Vehicles can be bought from approved dealers or privately.
Additional Benefits
- Fuel Grant: Available for tax-exempt vehicles under the scheme.
- Motor Tax Relief: Exemption from annual motor tax.
- Toll Road Exemption: Vehicles are exempt from tolls on designated roads.
Organizations Eligible for Tax Relief
Overview
Registered charities and organizations involved in transporting people with disabilities can also benefit from the VRT and VAT relief scheme. To qualify, organizations must:
- Be registered with the Revenue Commissioners.
- Use vehicles primarily for transporting individuals with disabilities who hold a Primary Medical Certificate.
- Meet specific criteria outlined by the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations.
Benefits for Organizations
- Up to €48,000 in VRT and VAT relief for vehicles used to transport disabled individuals.
- Exemptions from motor tax and toll road fees.
- For detailed information, visit the Disabled Drivers Association of Ireland or the Revenue Commissioners' websites.
- Additional Resources
- Fuel Grant Application: Apply online through Revenue’s ‘myAccount’ service.
- Toll Road Operators: Contact local operators for toll exemptions.