The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, payment of a Fuel Grant, and an exemption from Motor Tax.
To qualify for the scheme an applicant must be in possession of a Primary Medical Certificate. To qualify for a Primary Medical Certificate an applicant must satisfy one of the conditions set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations (SI 353 of 1994).
The scheme represents a significant tax expenditure costing €65m in each of 2016 and 2017. This figure does not include the revenue foregone in respect of the relief from Motor Tax. Given scale and scope of the scheme, I have no plans to amend the qualifying medical criteria at this time.