Disabled Drivers and Disabled Passengers Scheme
Relief on the VAT and Vehicle Registration Tax of an adapted vehicle, with limits from €10,000 to €48,000, plus a fuel grant and a possible motor tax exemption.
Last checked October 2026
What it is
Tax relief on buying and adapting a car for a person with a severe disability, plus a fuel grant and a motor tax exemption. You need a Primary Medical Certificate. Nothing in the scheme is available without it. It is not given for every disability. The certificate is assessed against a specific list of medical criteria, mostly about the loss or absence of the use of limbs, so a condition can be severe and still not meet them. Revenue publishes the list. Read it before you spend anything on a car. The relief is on the vehicle registration tax and the VAT charged on the car, up to a limit. You cannot get back more than was charged. The limit depends on who drives and on how much adapting is done. It is up to €48,000 for a disabled driver in a wheelchair accessible vehicle. Every other case is lower.
The limits, which differ a lot.
Where the disabled person drives: up to €10,000 where the vehicle has adaptations, up to €16,000 with more specific adaptations, up to €22,000 with extensive adaptations and up to €48,000 for a wheelchair accessible vehicle.
Where the disabled person is a passenger, including where a family member drives them: up to €16,000 where the vehicle has adaptations, up to €22,000 with more extensive adaptations and up to €32,000 for a wheelchair accessible vehicle.
The fuel grant is paid afterwards rather than up front. It is €0.706 a litre for petrol and €0.616 for heavy oil, which is the diesel rate. LPG is €0.167. All of it is capped at 2,730 litres a year. Keep your receipts for four years.
A vehicle admitted to the scheme also gets an exemption from annual motor tax. For a new vehicle or one being registered in the State for the first time, you apply at your Motor Tax Office. For a vehicle already registered in the State Revenue issues a Certificate of Approval that you take to the Motor Tax Office.
Toll relief is a separate scheme. Transport Infrastructure Ireland runs it and it uses this scheme as its gate, so qualifying here is what gets you into it. You apply to them separately.
You have to keep the vehicle for a set period before you sell it. Revenue sets that at two, three or six years depending on which relief you took, so check which one applies to you. The engine cannot be more than 6,000cc.
Who can get it
- You have a Primary Medical Certificate. Without it an application cannot be considered. It is issued after assessment by the Senior Area Medical Officer at your local HSE office and needs a severe and permanent disability that meets one of six medical criteria
- You are a driver with a disability or a passenger with a disability. A family member of the passenger can also claim, but only one family member per person can. Revenue's scheme page says the family member resides with or is responsible for the passenger's transport. The VRT7 leaflet says both. Revenue can waive the residency rule, normally for a carer who is responsible for the transport. A registered charity set up to provide services to people with disabilities, which provides care and transport for people with a Primary Medical Certificate, can also claim
- The vehicle is built or adapted for the disability. A vehicle with only optional extras such as automatic transmission does not count. A person who can drive an unadapted vehicle is outside the scheme
- You buy the vehicle and register it in your own name. A leased vehicle does not qualify
- The limits cover VAT and VRT together. For a driver they are €10,000 where the vehicle has adaptations such as hand controls and €16,000 for specific adaptations. They are €22,000 for extensive adaptations and €48,000 for a wheelchair accessible vehicle. For a passenger or a family member buying for them the limits are €16,000 where the vehicle has adaptations and €22,000 for extensive adaptations. They are €32,000 for a wheelchair accessible vehicle.
- You must keep the vehicle for 2 years if it has adaptations, 3 years for specific adaptations and 6 years for extensive or wheelchair accessible adaptations. If you sell sooner you must repay all or part of the relief. Gifting, renting or scrapping the vehicle also counts as disposal and you must tell Revenue straight away. VRT7 Part 11 has the full list.
- The fuel grant is for fuel used in the previous 12 months and is paid afterwards. It is up to 2,730 litres a year. The rate depends on when you bought the fuel. The current VRT7 rates include €0.706 a litre for petrol and €0.616 for diesel. VRT7 also lists the LPG rate and the earlier rates. Revenue's online fuel grant page says the vehicle must be on the scheme for 12 months before you claim. The VRT7 leaflet does not mention this, so check with Revenue first. Keep your fuel receipts for 4 years.
- Only one vehicle can qualify at a time for each driver or passenger. The engine cannot be above 6,000cc. A vehicle in the scheme may also be exempt from motor tax.
- Higher bands need the adaptations certified before you apply to Revenue. Read Revenue's leaflet before you commit to buying any vehicle.
How to claim
Apply online through Revenue myAccount or ROS. Choose the Drivers and Passengers with Disabilities option. You normally present your Primary Medical Certificate only at first entry to the scheme. Adaptations that qualify for the higher bands must be certified before you apply. Read Revenue's leaflet before you commit to buying a vehicle. If you cannot apply online ask the Revenue Forms and Leaflets Section on 01 738 3675 for a paper form.
Go to the official page →Checked against the official source on 7 October 2026. Always confirm the details on the official page before applying.
Questions people ask
How much relief does the Disabled Drivers and Disabled Passengers Scheme give?
It repays or remits VAT and VRT up to a limit. For a driver the limit is €10,000 for an adapted vehicle, €16,000 for specific adaptations, €22,000 for extensive adaptations and €48,000 for a wheelchair accessible vehicle. For a passenger it is €16,000 for an adapted vehicle, €22,000 for extensive adaptations and €32,000 for a wheelchair accessible vehicle.
Who qualifies for a Primary Medical Certificate?
A person who is severely and permanently disabled and meets at least one of six criteria. They are wholly or almost wholly without the use of both legs. Or wholly without the use of one leg and almost wholly without the use of the other, so that movement of their lower limbs is severely restricted. Or without both hands or both arms. Or without one or both legs. Or wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg. Or they have dwarfism with serious difficulty moving their lower limbs.
Does an automatic car or a leased car qualify?
Automatic transmission does not count as an adaptation, so a car with only that does not qualify. Hand controls and a left foot accelerator do count for the €10,000 driver limit. A leased vehicle does not qualify. A PCP may qualify if buying the car at the end is the only economically rational choice when you sign.
How does the fuel grant work?
It pays back part of the fuel used to transport the person with the disability, up to 2,730 litres a year. The rate depends on when you bought the fuel. The current VRT7 rates include €0.706 a litre for petrol and €0.616 for diesel. VRT7 lists the earlier rates. It is paid in arrears. Revenue's online fuel grant page says the vehicle must be on the scheme for 12 months before you claim. The VRT7 leaflet does not mention this, so check with Revenue first. You must claim within 48 months of the end of the period.
Related guides
- Medical Card
- GP Visit Card
- HSE Fertility Treatment (IVF, ICSI, IUI)
- Free Contraception Scheme
- Drugs Payment Scheme
Not sure if this one is you?
Describe your situation in your own words and the assistant shows every support you might qualify for, this one included. Free, no sign up, anonymous.
Check what you might qualify for →Grants change all the time.
Leave your email and I will tell you if the Disabled Drivers and Disabled Passengers Scheme changes, or a new support opens that fits you. It is free and there is no spam.