The disabled drivers' and disabled passengers' (tax concessions) scheme is open to people with disabilities that meet the specified criteria and have obtained a primary medical certificate to that effect. The senior area medical officer attached to the local health board is responsible for the medical assessment and the issue of the medical certificate.
The medical criteria for the purposes of the tax concession under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. Six different types of disablement are listed under the regulations and a qualifying person must satisfy one or more of them. The six types of disablement are as follows: persons who are wholly or almost wholly without the use of both legs; persons who are wholly without the use of one of their legs and almost wholly without the use of the other leg such that they are severely restricted as to movement of their lower limbs; persons without both hands or without both arms; persons without one or both legs; persons wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg; and persons having the medical condition of dwarfism and who have serious difficulties of movement of the lower limbs.
Only an individual who qualifies under the medical criteria as set out above may be issued with a primary medical certificate. Possession of a primary medical certificate provides for remission or repayment of vehicle registration tax, VRT, plus a repayment of value added tax, VAT, on the purchase of the vehicle, plus a repayment of VAT on the cost of adaptation of that vehicle. Repayment of the excise duty on fuel used in the motor vehicle, and exemption from payment of annual road tax to local authorities are also provided for.
The Revenue Commissioners are unable to consider an application for the relief without the issue of a valid primary medical certificate.
Application for the primary medical certificate should be made in the first instance to the appropriate health authority. In the event that a certificate is issued, application for relief should then be made to the Revenue Commissioners, Central Repayments Office, Coolshannagh, Monaghan, Phone (047) 82800.