As you may be aware, the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, payment of a fuel grant, and an exemption from Motor Tax.
The Scheme represents a significant tax expenditure. Between the Vehicle Registration Tax and VAT foregone, and the fuel grant, the scheme cost €65m in each of 2016 and 2017. This figure does not include the revenue foregone in respect of the relief from Motor Tax provided to members of the Scheme.
The Scheme and qualifying criteria were designed specifically for those with severe and permanent physical disabilities meeting the medical criteria set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. From time to time I receive representations on behalf of individuals and organisations who believe they would benefit from the scheme but do not qualify under the criteria. While I have sympathy for such cases, given the scale and scope of the scheme, there are no plans to review the medical criteria for eligibility at this time.