Dáil Éireann Debate, Tuesday - 28 November 2023
200. Deputy Niamh Smyth asked the Minister for Finance if the carer of a primary medical cert holder can have their vehicle adapted to suit the needs of the person they care for where they are no longer able to drive their own vehicle as it is no longer suitable for their needs; and if he will make a statement on the matter. [52354/23]
View answerThe Drivers and Passengers with Disabilities Scheme (DPDS) is provided for by Section 92 of the Finance Act 1989 and associated regulations and provides for repayment or remission of VAT and Vehicle Registration Tax (VRT), up to a certain limit, on the purchase or adaption of a vehicle for the transport of a person with specific severe and permanent physical disabilities.
The Scheme is available to a person who meets certain medical criteria specified in law and, in order to be eligible under the Scheme, the person must hold a Primary Medical Certificate (PMC).
I am advised by Revenue that the PMC holder can apply in respect of a vehicle that is adapted to suit their needs as a driver or a PMC holder can apply in respect of a vehicle that has been adapted to suit their needs as a passenger. The adapted vehicle should be registered in the name of the PMC holder in both cases.
A family member of a PMC, who resides with or is responsible for the transportation of the PMC holder, can also apply and in these cases the adapted vehicle should be registered in the name of the family member. Under the Scheme only one adapted vehicle can qualify per PMC holder at any one time. Once a claim has been made an applicant will not be eligible to make a further claim under the scheme for a specified period of time; this period is between 2 and 6 years, depending upon the extent of relief granted.
In the circumstances outlined in the question, the PMC holder may apply in respect of a vehicle that has been adapted to suit their current needs, subject to certain eligibility criteria. If the carer, referred to in the question, is a family member of the person who holds the PMC, they can apply and the adapted vehicle should be registered in the name of that family member. Otherwise, the PMC holder can apply and the adapted vehicle should be registered in the name of the PMC holder; the vehicle would not qualify under the Scheme if registered in the name of the carer.
Full details of the Scheme, including the application procedures in respect of VAT and VRT repayment/remission and the legislative criteria which must be met, are set out in a detailed information leaflet available on the Revenue website at www.revenue.ie/en/importing-vehicles-duty-free-allowances/documents/vrt/vrt7.pdf or further assistance with regard to the specific query is available by contacting Central Repayments Office on 01-7383671 (Monday to Friday 9:30am-1:30pm).
