The Disabled Drivers and Disabled Passengers Scheme provides relief from VRT and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and the provision of an annual fuel grant.
I am advised by Revenue that a primary medical certificate holder is required to keep a vehicle which is registered on the DPD Scheme in their possession for a specified time period. Where a vehicle is written off as a result of an accident within the specified time period, a repayment of any tax reliefs and remissions is due to the Revenue Commissioners. The salvage certificate and insurance settlement letter should be forwarded to Revenue who will then calculate the repayment figure. I am further advised that the compensation amount received by the customer from their insurance company will generally more than cover any repayment owed to Revenue.
Once the repayment has been made to Revenue, another vehicle can then be brought onto the scheme.