Dáil Éireann Debate, Tuesday - 24 January 2017
151. Deputy Gerry Adams asked the Minister for Finance if the disabled drivers and passengers scheme is only applicable to specially modified vehicles or if certain elements of the scheme, for example, VRT exemption, fuel grant and toll road exemption, may be applied for in circumstances in which the applicant holds a primary medical certificate but does not have a modified vehicle. [3154/17]
View answerI am informed by Revenue that the provisions of the Disabled Driver and Disabled Passengers (Tax Concessions) Regulations 1994 (as amended) applies only to vehicles that have been specially constructed or adapted for use by a person with disabilities.
To qualify for the Scheme a person must have a primary medical certificate and the vehicle involved must be specially constructed or adapted to take account of that person's disablement. Once Revenue is satisfied that these criteria are met, the vehicle can then enter the Scheme and qualify for other benefits such as the fuel grant. Toll road exemptions are dealt with by the Department of Transport, Tourism and Sport.
Detailed information in respect of the Scheme is at the following link http://www.revenue.ie/en/tax/vrt/reliefs-exemptions.html#section4-10
