I am advised by the Revenue Commissioners that the Drivers & Passengers with Disabilities Scheme provides a range of tax reliefs linked to the purchase and use of specially constructed or adapted cars for the transport of persons with disabilities. The scheme is available to persons (including children) who meet specified medical criteria and have obtained a Primary Medical Certificate to that effect from the HSE. The car will qualify under the scheme if it is adapted to take account of the person's disablement, for example the fitting of a swivel seat. Full details of the scheme, including the legislative criteria which must be met, are set out in Information Leaflet VRT 7, which is available from the Revenue website www.revenue.ie
Further information and assistance is available by contacting the special Helpline on the scheme at LoCall 1890 60 60 61.