Written answers
Tuesday, 22 October 2024
Department of Finance
Tax Rebates
Michael Creed (Cork North West, Fine Gael)
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245. To ask the Minister for Finance if he will clarify the circumstances under which certain drivers are entitled to a refund of VRT due to disability; and if he will make a statement on the matter. [42998/24]
Jack Chambers (Dublin West, Fianna Fail)
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The Deputy should note that the scheme referred to in his question is the Disabled Drivers & Disabled Passengers Scheme (DDS), for which my Department has oversight.
The Disabled Drivers & Disabled Passengers 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 Scheme 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 the following medical criteria that is set out in legislation, in order to obtain a Primary Medical Certificate:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
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