The Department of Finance does not provide any grants for the purchase of a vehicle but instead administers the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme which 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. The limit of the remission or repayment of Value Added Tax and Vehicle Registration Tax cannot exceed €10,000, €16,000 or €22,000 and is based on the level of modification to the vehicle necessary.
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.