Our experts here at Parfit have been advising customers for X years on what they are entitled to regarding the VRT7 scheme here in Ireland. This scheme provides a range of VRT and VAT reliefs linked to purchasing and using your vehicle. Upon purchasing your vehicle, you can receive reliefs on Vehicle Registration Tax and Value Added Tax for up to:

• 10’000 for drivers with disabilities
• 16’000 for passengers with disabilities

This scheme is available to people who have received a Primary Medical Certificate while meeting the specific medical criteria . Individuals can apply for relief as a driver with a disability or as a passenger with a disability. This scheme is not available to those who are family members of a passenger with a disability. To receive the relief scheme, there are a couple of steps to follow:

Firstly, you should apply for an assessment which will be organised through your local Health Service Offices (HSE) for your Primary Medical Certificate. A Senior Area Medical Office from the Health Board will assess you. This assessment cannot be completed through your GP or consultant.

Two other categories of tax relief are outlined below: 

• Specifically Adapted Vehicles: This section provides VRT and VAT relief of up to €16’000 for the purchase of these vehicles, which must be held for up to 3 years before resale.
• Extensively Adapted Vehicles:  Individuals with disabilities can require extensive modifications to provide safety and comfort during their travelling experience. If the individual’s disability requires modifications which costs more than the vehicle itself, this is referred to as an extensive adaption. 

To qualify for this enhanced form of relief, revenue must determine that the cost of the adaptions (when they were created) is higher than the open market selling price of the vehicle when it was registered. The Vehicle Registration Tax and Value Added Tax relief granted can be up to €22’000 for extensively adapted vehicles for passengers or drivers with a disability. Please note, this vehicle must be held for 6 years before resale.  

If your vehicle is tax exempt based on the drivers and passengers with disability tax relief  scheme, then you are entitled to apply for the Fuel Grant. This applies only to vehicle’s of disabled drivers and disabled passengers.

You can apply for this grant online using Revenue’s online service. The ‘myAccount’ section makes claim processes easier as the claims can be submitted and processed quickly. To process your claim you will need your PPS number, your phone number (mobile/landline), your email address and your home address. To sign into your myAccount, Click Here or visit www.revenue.ie.

The current engine size limit is 6’000cc for all drivers, passengers and organisations.

Purchase your vehicle from an approved motor dealer or privately to avail of the scheme.

Disabled drivers and passengers can also apply for the Disability Toll Exemption Scheme (DTES) once their vehicle is tax exempt under the Drivers and Passengers with Disability Scheme. The DTES was established in 2019 by Transport Infrastructure Ireland. Once your vehicle is registered and approved, you will receive a disk which should be secured to your windscreen.

This toll exemption applies to every toll road across the state. Under the e-Flow toll system on the m50 bridge, the photographic equipment used to detect your vehicle registration will recognise your exemption and you wont be charged.

For other toll roads and systems, the pass you will be issued will facilitate exempt passage. Passes issued by any operator should be recognised by all toll operators.

If you require more information on the Disability Toll Exemption Scheme and how to apply, Click Here or call 1800 11 55 00.

In 2021, the Electric SPSV Scheme became available to all small public service vehicles (SPSV) to encourage more sustainable transport and promote electric vehicle usage. The scheme has been funded by the Department of Transport and is administered by the NTA. 

Parfit can adapt your electric SPSV into a wheelchair accessible vehicle, allowing you to avail of the eSPVP 2021 Grant Scheme. We also convert non electric vehicles to allow you avail of the WAV Scheme 2022. For more information on both of these grants, Click Here.