Claim tax relief on a vehicle for drivers or passengers with a disability

This online service allows drivers and passengers with disabilities to apply for a refund of Value-Added Tax (VAT) and Vehicle Registration Tax (VRT) on the purchase of a vehicle which is adapted for their transport.  

It also provides for an exemption from Motor Tax, a fuel grant, and a VAT refund on the adaption for that vehicle.

Tax relief is available if your vehicle is new, used, imported, or a vehicle which is already in your possession.

Who is the service for?

This service is for persons who are severely and permanently disabled and who hold a Primary Medical Certificate. 

What you need to use the service

To use the service as a driver or passenger, you will need:

How to access the service to claim tax relief

You can access this service through myAccount, by clicking 'Drivers and Passengers with Disabilities' on the 'Vehicle Services' card.

If you are registered for the Revenue Online Service (ROS), you can access this service by following these steps:

  • Click on the 'Other-Services’ section
  • Select the ‘Drivers and Passengers with Disabilities’ tab.