| Factsheets - Buying a Car | | |  | The Disabled Drivers Scheme was introduced as part of the 1968 Finance Act. It provides for the exemption from Road Tax, VRT and VAT for vehicles specially constructed or adapted for the use by disabled drivers or passengers. The scheme also allows for the repayment of Excise Duty on Fuel. |
| | To avail of these reliefs certain medical and vehicle criteria must be met. A primary Medical Certificate must be obtained from your local Health Board Showing that you meet the medical criteria. The vehicle on which the relief is claimed must be specially constructed or adapted to take account of the disability of the driver or passenger and purchased from a registered trader. |
| | The maximum combined VRT and VAT relief for a disabled driver is €9,525 on a vehicle up to 2000cc. Vehicles over 2000cc do not qualify for relief for a disabled driver. The maximum combined VRT and VAT relief for disabled passenger is €15,875 on a vehicle up to 4000cc. The net adapted cost of a vehicle for disabled passenger must be at least 10% of the cost of the vehicle. Also there is relief on Excise Duty paid on fuel, up to 600 gallons, 2728 litres in the case of the driver and, for a passenger, claimed in any 12-month period. |
| | Where do you start?
Firstly do a rough costing; allow 1/3 off the cash price when estimating the net cost of a car as the driver. On new cars most garages give a cash discount and allow an additional fleet discount for disabled drivers. The rate of VRT varies depending on the engine size. Engine capacity up to 1400cc, VRT is 22.5%, 1400cc to 2000cc the rate is 25%, over 2000cc the rate is 30%. |
| | The VRT/VAT on a vehicle is based on the Open Market Selling Price; this would be the List Price less cash/fleet discount, not trade in allowance. The net cost of the vehicle is equal to the Open Market Selling Price, less the relevant rate of VRT, less the VAT.
For example, a 1600cc vehicle:
Open Market Selling Price € 17000
Less VRT @ 25% € 4225
Net of VRT € 12750
Less VAT @ 21% € 2678
Net Payable € 10072 |
| | It is worth remembering there is a grant of up to €3,301.32 available from the Health Board, towards the purchase of a vehicle for returning to work. Also, participation on FAS Community Employment schemes have been accepted as returning to work, when claiming this grant. |
| | Next, get your Primary Medical Certificate from your local Health Board and an application for exemption of VRT from:
The Disabled Driver Section
Revenue Commissioners,
Freepost Coolshanagh,
Monaghan, Co Monaghan
Lo-Call 1890 606061
Tel: 047 38010
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| | Submit the application complete with Primary Medical Certificate to the Revenue, and if all is in order they will issue you with a letter of Authorisation for Remission of VRT, a DD1 Application and a Schedule Three Declaration Form. This may sound like a lot of form filling, but the forms are straightforward and the people in Monaghan are very helpful. |
| | When you are purchasing the car you give the letter of Authorisation for Remission of VRT to the garage and complete the DD1 Form. This document complete with the original invoice for the purchase and adaptation costs, marked ‘Paid in Full’ must be sent to the Vehicle Registration Office. The garage usually does this. The VAT refund and the claim form for the refund of excise duty on fuel are usually sent out within eight weeks. |
| | The vehicle registration office will issue a Vahicle Registration Certificate, with Disabled Drivers exemption. This certifcate, with completed Road Tax form, Insurance Certificate and Drivers License should be sent to your local Motor Tax office for issuing of exempted Road Tax Disc. |
| | Disabled Parking Permits are available on submission of application form, fee of 25 euro, two passport photos and a copy of Vehicle Registration Certificate, with Disabled Drivers exemption. If you are just updating your permit remember to enclose your old permit with copy of your signature, up to date passport photo, your current address and fee of 25 euro.
The permits are available from:
The Disabled Drivers Association, Ballindine, Co Mayo.
Tel: 094 9364266/9364054
website: www.ddai.ie
The IWA, Blackheath Dr., Clontarf, Dublin 3.
Tel: 01 8338241.
website: www.iwa.ie
and Carmichael House, North Brunswick St., Dublin 7.
Tel: 01 8721671.
website: www.dir.ie
Spinal Injuries Ireland can supply a list of names of companies throughout Ireland who can carry out vehicle conversions and adaptations for both disabled drivers and passengers.
Tel: (01) 2355317 |
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