Frank Feighan (Sligo-Leitrim, Fine Gael)
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319.To ask the Minister for Finance the supports available to people with disabilities who purchase a motor car and qualify for a primary medical certificate; if there is support under the motorised transport grant for the purchase of a motor vehicle (including a designated passenger); if there are assistance measures around the purchase of fuel and motor tax for applicants (as in previous measures); and if he will make a statement on the matter.[34135/24]

Jack Chambers (Dublin West, Fianna Fail)
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The Deputy should note at the outset that the Department of Finance has oversight of the Disabled Drivers and Disabled Passengers Scheme (DDS), however the Motorised Transport Grant which has been closed to new applicants since 2013 comes under the aegis of my colleague the Minister for Health.

The DDS is open to severely and permanently disabled persons as defined, 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 Principal Medical Officer (PMO) 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 by satisfying at least one of six medical criteria which are set out in the Finance Act, 2020.

In relation to the supports available under the DDS, the scheme provides relief from VRT and VAT on an adapted car, as well as an exemption from motor tax and an annual fuel grant.

The allowable limits for tax reliefs differ, for a disabled driver or a disabled passenger as defined. Limits also differ by the types of adaptations. The owners of the DDS vehicle receive DDS tax reliefs, motor tax exemption and fuel grant payments. An owner may be a disabled driver or a disabled passenger and thus Primary Medical Certificate holders (PMCH); a family member transporting a PMCH; or an organisation transporting PMCHs. Limits for organisations differ according to the number of PMCHs they are transporting.

97% of DDS vehicles qualify for reliefs under the ‘ordinarily adapted’ category. This category provides up to €16,000 (for passengers) and €10,000 (for drivers) in reliefs for a DDS vehicle, as well as the motor tax exemption and fuel grant payment. The vehicle must be retained for 2 years.

The three other adaptation categories and reliefs provided are listed below:

* Specific Adaptations, for Drivers; €16,000 limit, retention period 3 years

* Extensive Adaptations, for Drivers, Passengers and Organisations transporting fewer than 5 PMCHs; €22,000 limit; retention period 6 years

* Wheelchair-specific adaptations, limits of €48,000 for Drivers and €32,000 for Passengers; retention period 6 years

* Organisations transporting more than 5 PMCHs have no limits on available reliefs.

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.

DDS Scheme recipients with a petrol or diesel vehicle may claim payment of a fuel grant. The fuel grant covers the excise tax elements of petrol, diesel and liquefied petroleum gas (LPG).

As electricity supplied for household use is not subject to excise tax, there is no provision under the DDS to cover electricity used to recharge electric vehicles.