Dáil Éireann Debate, Tuesday - 25 October 2022
246. Deputy Aengus Ó Snodaigh asked the Minister for Finance if a newly-granted holder of a primary medical certificate can qualify for tax relief under the disabled drivers' and disabled passengers' scheme in relation to adaptations carried out on a vehicle to make it accessible for their use in advance of them being granted the certificate; and if he will make a statement on the matter. [52842/22]
Amharc ar fhreagraThe Drivers and Passengers with Disabilities Scheme (DPDS), provides for repayment or remission of VAT and Vehicle Registration Tax (VRT), up to a certain limit, on the purchase or adaption of a vehicle for the transport of a person with specific severe and permanent physical disabilities. It also provides for exemption from motor tax in respect of that vehicle, and a fuel grant.
The Scheme is available for a driver or passenger who meets certain medical criteria specified in law and, in order to be eligible under the Scheme, the person must hold a Primary Medical Certificate (PMC) issued in this regard by the HSE. An application to Revenue for tax relief under the Scheme may relate to vehicle adaptations which were undertaken prior to the granting of the PMC, provided that the person holds a valid PMC when the application is made and subject also to the normal statutory time limits on tax claims.
The statutory limitation for tax claims is usually that they must date back no further than the four previous tax years - the Taxes Consolidation Act 1997 as amended, Section 959AA(1) refers. In practice, this means that claims for adaptations made since 2018 could be eligible today, but not a claim for adaptations in earlier years.
Full details of the Scheme, including the application procedures in respect of VAT and VRT repayment/remission and the legislative criteria which must be met, are set out in a detailed information leaflet available on the Revenue website.
