The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of a car adapted for the transport of a person with specific severe and permanent physical disabilities, to those who meet certain disability criteria.
The disability criteria for eligibility for the tax concessions under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (S.I. 353/1994). To get the Primary Medical Certificate, an applicant must be severely and permanently disabled and satisfy one of the following conditions:
a) be wholly or almost wholly without the use of both legs;
b) be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
c) be without both hands or without both arms;
d) be without one or both legs;
e) be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
f) have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
Appeals which are heard by the Disabled Drivers Medical Board of Appeal are interpreted within the terms of these Regulations. I would also point out that the Board of Appeal is independent in the exercise of its functions.
