The disabled drivers and disabled passengers tax concessions scheme is open to people with disabilities who meet the specified criteria and have obtained a primary medical certificate to that effect from the local health service executive. Where the issue of the required certificate is refused, this can be appealed to the disabled drivers medical board of appeal, an independent body, whose decision is final. The medical criteria for the purposes of the tax concessions under this scheme relate to six different types of disablement and a qualifying person must satisfy one or more of them.
An individual who obtains a primary medical certificate qualifies for remission or repayment of vehicle registration tax, repayment of value added tax, VAT, on the purchase of the vehicle and a repayment of VAT on the cost of adaptation of the vehicle. Repayment of the excise duty on fuel used in the motor vehicle and exemption from annual road tax to local authorities are also allowed.