The Disabled Drivers & Disabled Passengers Scheme provides relief from VRT and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant.
Under DDS provisions, the reliefs from VRT and VAT are generous in nature amounting to up to €10,000, €16,000 or €22,000, depending on the level of adaption required for the vehicle. As the Deputy will appreciate this Scheme confers substantial benefits to eligible persons and any changes would raise the already considerable cost of the Scheme in terms of tax foregone to the Exchequer.
The Deputy will be aware that I gave a commitment to review this scheme, including a broader review of mobility supports for persons with a disability. This is now under way within the framework of the cross-governmental National Disability Inclusion Strategy - Chaired by Minister Anne Rabbitte. The first meeting of that Working Group was held on 26 January this year.