I am advised by Revenue that Statutory Instrument No. 353 of 1994, Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (as amended by Statutory Instrument No. 55 of 2018) sets out the requirements for an organisation to qualify for a repayment of Vehicle Registration Tax and VAT under the Disabled Drivers scheme.
Regulation 2 provides that a qualifying organisation for the Scheme must be a charitable organisation within the meaning of the Charities Act 2009 (No. 6 of 2009), that is:
(a) entered in the register of charitable organisations under Part 3 of that Act, and
(b) whose purpose is to provide services to persons with disabilities, and
(c) in furtherance of that purpose, is engaged in the care and transport of disabled persons.
An applicant organisation must satisfy each of the provisions above and the adapted vehicles must be used to transport persons who hold a Primary Medical Certificate issued following assessment for eligibility under regulation 3 (medical criteria).
For vehicles to qualify for repayment they must be adapted in line with the requirements of regulation 12 to allow for the safe transport of disabled persons.
Given the scale and scope of the scheme I have no plans to change the qualifying criteria at this time.
