The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) 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.
To qualify for the Scheme an applicant must be in possession of a Primary Medical Certificate. The PMC is issued by the relevant Senior Medical Officer in the HSE, or failing that an appeal may be made to the Disabled Drivers Medical Board of Appeal. I have no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
There is no legal basis to have assessments carried out by general practitioners. The HSE has been informed that medical assessments can recommence from 1st January 2021. The ability to hold assessments may be impacted on by, among other things, the public health restrictions in place and the role of the HSE Medical Officers in the roll out of the Covid vaccination programme.