Relief from VRT and VAT on a new vehicle of up to €9,525 for a disabled driver and €15,875 for the relative of a disabled driver. This is to cover the cost of adapting the vehicle for use by a disabled person. Exemption from annual road tax 2,728 litres of tax-free fuel per year. To qualify as a disabled driver under the scheme:
You must have a primary medical certificate to show you are severely and permanently disabled, such as being without the use of one or both legs, being without both hands and legs or have the medical condition of dwarfism.
- To qualify as a relative of a disabled person under the scheme:
You must be living with the disabled person and be responsible for transporting them.
If the person is in a nursing home for part of the week, you can still qualify if they get out for weekends or holidays.
And even if you are not living with the disabled person at any time, the Revenue has the discretion to admit you to the scheme if there are "exceptional circumstances".