Michael McGrath (Cork South Central, Fianna Fail)
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The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme (DDS) provides relief from Vehicle Registration Tax and VAT on the use of an adapted car, as well as an exemption from motor tax and an annual fuel grant.

The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant.

To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled. The terms of the Disabled Drivers and Disabled Passengers Scheme set out six medical criteria as legislatively mandated, at least one of which is required to be satisfied in order to obtain a Primary Medical Certificate.

The maximum amount of VRT/VAT relief provided and the length of time a vehicle must be retained depends on the applicant and the nature of adaptations as below.

Vehicles may be new, imported (not previously registered in the State) or used (previously registered in the State). Where applicable VRT exemption or repayment is first provided, then VAT repayment on adaptation and purchase costs, up to the allowable limit. Any vehicle, including electric vehicles, can avail of DDS reliefs subject to meeting qualifying conditions in respect of the individual and of the vehicle.

Revenue information suggests that these levels of relief are sufficient, and in many cases are generous, relative to the VAT charged on adaptation costs, noting that the DDS is intended as a vehicle adaptation scheme. Thus, there are no plans to amend the levels of relief.