The Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994, provide a range of tax reliefs for qualifying disabled persons. A qualifying person is entitled to relief from vehicle registration tax and VAT of up to a maximum of £7,500 in respect of the acquisition of a motor vehicle. In the case of a vehicle acquired for a disabled passenger, relief of up to £12,500 is available. This relief may be claimed every two years.
In addition, a qualifying person may claim relief from the excise duty on the fuel used in a qualifying vehicle for the transportation of the disabled person concerned, up to a limit of 600 gallons per annum. At current rates of excise duty, this would amount to relief of approximately £750 per annum on 600 gallons of unleaded petrol and approximately £536 on 600 gallons of diesel. Qualifying persons are also entitled to exemption from annual road tax.