I am informed by the Revenue Commissioners that a person who purchases a second-hand vehicle from an authorised dealer, that has been adapted for use by a disabled person and who qualifies to avail of the Disabled Drivers and Passengers Scheme is entitled to claim relief in respect of Value Added Tax (VAT), Vehicle Registration Tax (VRT) or residual VRT borne, subject to a maximum limit of €9,525 in respect of a disabled driver and €15,875 in respect of a disabled passenger. I have also been informed by the Revenue Commissioners that it has come to their attention that occasions have arisen where relief of the residual VRT was allowed to qualifying individuals on the purchase of used vehicles in the State where no VRT was paid in the first instance, e.g. on the purchase of a used vehicle by a qualifying individual where the relief was granted to an earlier owner of the vehicle who had previously qualified for the relief.
Consequently procedures were put in place to ensure that relief for the payment of VRT and VAT will only be allowed to qualifying persons or organisations in situations where the person or organisation has borne or paid VAT, VRT or residual VRT in respect of a vehicle or in respect of the adaptation of a vehicle. If the VRT on a vehicle has been fully refunded at an earlier date under the scheme, there is no residual VRT available to be refunded on a subsequent sale to a second qualifying person and this should be reflected in the price of vehicle at the time of resale.
