Michael McGrath (Cork South Central, Fianna Fail)
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The Drivers and Passengers with Disabilities Scheme (DPDS) is provided for by Section 92 of the Finance Act 1989 and associated regulations and 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.

The Scheme is available to a person with a disability 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). A PMC holder can apply in respect of a vehicle that is adapted to suit their needs as a driver or a vehicle that has been adapted to suit their needs as a passenger. The adapted vehicle should be registered in the name of the PMC holder in both cases. A family member of a PMC holder, who resides with or is responsible for the transportation of the PMC holder, can also apply and in these cases the adapted vehicle should be registered in the name of the family member.

The scheme is also available to certain charitable organisations. In order to qualify for the relief an organisation must be one which is entered in the register of charitable organisations under Part 3 of the Charities Act 2009, whose purpose is to provide services to person with disabilities and is engaged in the care and transport of disabled persons.

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 at www.revenue.ie/en/importing-vehicles-duty-free-allowances/documents/vrt/vrt7.pdf./