Dáil Éireann Debate, Tuesday - 29 April 2025
593. Deputy Ryan O'Meara asked the Minister for Finance if he plans to make any changes to the disabled drivers and disabled passengers scheme, to expand eligibility and modernise the scheme; if the eligibility criteria for the fuel grant would be reviewed and amended to reflect the increased uptake of electric cars in recent years, and the charging costs associated with same; and if he will make a statement on the matter. [20206/25]
View answer594. Deputy Ryan O'Meara asked the Minister for Finance if he plans to work with the Department of Finance to make any changes to the disabled drivers and disabled passengers scheme, to expand eligibility and modernise the scheme; if the eligibility criteria for the fuel grant would be reviewed and amended to reflect the increased uptake of electric cars in recent years, and the charging costs associated with same; and if he will make a statement on the matter. [20207/25]
View answer601. Deputy Mark Wall asked the Minister for Finance the actions his Department is taking to ensure that the fuel grant element of the disabled drivers' and passengers scheme includes the charging of electric vehicles for disabled drivers as the current fuel grant only provides for petrol or diesel vehicles; and if he will make a statement on the matter. [20464/25]
View answerI propose to take Questions Nos. 593, 594 and 601 together.
As the Deputies are aware the Disabled Drivers & Disabled Passengers Scheme (DDS) provides relief from VRT and VAT on 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. There is no differentiation between electric and other vehicles in terms of available VRT/VAT relief.
Section 135C(3)(b) of the Finance Act 1992 separately provides that a Category A series production electric vehicle can avail of relief of up to €5,000 on the VRT due. Thus the amount of VRT due or paid on an electric vehicle may be lower than the maximum DDS relief permitted. In such cases the VRT relief provided through the DDS will equate to the actual VRT due or paid. VAT refunds are provided regardless of the type of vehicle.
DDS Scheme recipients with a petrol or diesel vehicle may claim payment of a fuel grant. The fuel grant covers the excise tax elements of petrol, diesel and liquefied petroleum gas (LPG). It is based on a per litre rate in respect of the mineral oil taxes applying to these products. An annual maximum of 2,730 litres applies in respect of a driver or passenger, and 4,100 litres in respect of an organisation.
As electricity supplied for household use is not subject to excise tax, there is no provision under the DDS to cover electricity used to recharge electric vehicles.
The Deputies should note that my Department and I share concerns that the DDS is no longer fit-for-purpose and believe it should be replaced with a needs-based, grant-led approach for necessary vehicle adaptations that could serve to improve the functional mobility of the individual.
However, this is very much a matter for Government as whilst my Department has oversight of the DDS, I do not have responsibility for disability policy.
The Deputies should note that the National Disability & Inclusion Strategy or NDIS Transport Working Group recommended that the DDS be replaced with a modern, fit-for-purpose vehicular adaptation scheme. This is in line with the general view that we need to move away from a medical criteria-based approach to a needs-based approach.
Under the aegis of the Department of the Taoiseach, the sub-group convened to progress NDIS proposals for needs-based, grant-aided, modern vehicle adaptation supports to replace the DDS, have generated a report that has been submitted to the Department of the Taoiseach, for its consideration.
In that context, any further changes to the existing DDS would run counter to NDIS proposals to entirely replace the scheme with a modern, fit-for-purpose vehicular adaptation scheme.
