I am advised by Revenue that the Drivers and Passengers with Disabilities (DPD) scheme provides for the repayment or remission of VAT and Vehicle Registration Tax (VRT) on the purchase of an adapted vehicle for the transport of a person with specific severe and permanent physical disabilities. Qualification for the scheme also provides access to the Fuel Grant scheme and for a waiver of motor tax.
Revenue has confirmed that it has not received an application for the scheme from the person in question. Full details of the DPD scheme, including how to make an application, are available on the Revenue website at www.revenue.ie/en/importing-vehicles-duty-free-allowances/documents/vrt/online-dd1form-guide.pdf, which may be of assistance to the person.