Disabled Drivers & Passengers Scheme 2026 — no VRT, no VAT, fuel grant and motor tax exemption on adapted vehicles
Disabled Drivers and Passengers Scheme Ireland 2026
If you have a qualifying permanent disability, the Disabled Drivers and Passengers Scheme eliminates VRT and VAT on adapted vehicles, exempts you from motor tax, refunds toll charges, and provides an annual fuel grant. The savings on a single vehicle purchase can exceed €8,000. The scheme covers drivers and passengers alike and is administered by Revenue after you obtain a Primary Medical Certificate from the HSE.
Disabled Drivers & Passengers Scheme — At a glance
- VRT
- Full remission or repayment
- VAT
- Full remission or repayment (23%)
- Annual fuel grant
- Excise duty rebate on qualifying litres
- Motor tax
- Exempt
- Toll charges
- Refunded annually via Revenue
- Certificate needed
- Primary Medical Certificate (HSE SMO)
The five reliefs — what you receive
| Relief | What it covers | How it works |
|---|---|---|
| VRT remission/repayment | Vehicle Registration Tax — 7–41% of vehicle OMSP depending on CO₂ | Waived at point of registration, or repaid on application |
| VAT remission/repayment | 23% VAT on vehicle and/or disability adaptations | Waived at point of sale or refunded via Revenue claim |
| Annual Fuel Grant | Excise duty on petrol, diesel, or LPG up to qualifying litres/year | Claimed annually by submitting fuel receipts to Revenue |
| Motor Tax exemption | Annual road tax on the adapted vehicle | Apply at local motor tax office presenting your PMC |
| Toll refund | Toll charges incurred using the qualifying vehicle | Claimed annually through Revenue; keep all toll receipts |
Qualifying disabilities — Primary Medical Certificate criteria
The HSE Senior Medical Officer can issue a PMC if you are permanently and severely disabled with at least one of the following:
- Complete absence of one or both hands or feet
- Permanent loss of use of one or both hands or feet
- Permanent severe disablement of both arms and both legs
- Being wholly or almost wholly without the use of both upper and lower limbs
- Severe visual impairment that permanently and significantly affects the ability to drive or be transported as a passenger
Conditions expected to improve, temporary disabilities, or conditions affecting comfort rather than fundamentally preventing use of a vehicle do not qualify. The disability must be permanent.
Worked example — how much a purchase saves
New adapted vehicle — OMSP €28,000, with €6,000 of adaptations
| Item | Without scheme | With scheme | Saving |
|---|---|---|---|
| VRT (approx. 25% of OMSP) | €7,000 | €0 | €7,000 |
| VAT on adaptations (23% of €6,000) | €1,380 | €0 | €1,380 |
| Annual motor tax | ~€650/year | €0/year | €650/year |
| Fuel grant (annual) | — | Excise rebate on qualifying use | Varies |
| Toll charges | Full charge | Refunded | Varies by use |
One-time VRT + VAT saving on this example: over €8,300. Ongoing annual savings from motor tax and fuel grant add further value each year.
How to apply — step by step
- Get a referral from your GP
Ask your GP for a referral letter to the HSE Senior Medical Officer (SMO) for assessment under the Disabled Drivers and Passengers Scheme. Bring all relevant specialist reports and medical history.
- HSE SMO assessment and PMC
The SMO at your Local Health Office carries out a medical assessment. If your disability meets the criteria, the SMO issues a Primary Medical Certificate. Processing time varies — often several weeks to months depending on demand.
- Register with Revenue
Submit your PMC to Revenue's Disabled Drivers Unit. Revenue registers you for the scheme and issues a scheme number used for all relief claims going forward.
- Purchase and adapt your vehicle
Buy a new or qualifying second-hand vehicle and have adaptations carried out by a Revenue-approved adapter. The VRT relief is applied at point of registration; VAT relief is applied at point of sale by the dealer or refunded by Revenue.
- Apply for motor tax exemption
Bring your PMC and vehicle registration to your local motor tax office to apply for motor tax exemption. This must be done for each new vehicle.
- Claim annual fuel grant and toll refund
Each year, submit petrol/diesel/LPG receipts and toll receipts to Revenue to claim your annual rebates. Keep all receipts throughout the year.
Frequently asked questions
Can I use the scheme for a second-hand vehicle?
Yes, but the VRT relief on second-hand vehicles is calculated on the residual VRT in the vehicle at the time of transfer — not the full original VRT. For new vehicles, the full VRT is waived. Revenue's guidance on second-hand vehicles under the scheme should be checked for the calculation applicable to your vehicle.
How often can I claim VRT and VAT relief on a new vehicle?
You can generally claim relief on a replacement vehicle approximately every two years. There is also a lifetime cap on the number of vehicles for which VRT and VAT relief can be claimed. Revenue's current guidance specifies the precise limits — check revenue.ie for the restrictions applicable to your circumstances.
Does the fuel grant apply to electric vehicles?
Electric vehicles do not use petrol or diesel, so the excise rebate does not apply in the same way. Revenue has specific provisions for EVs under the scheme — check Revenue's current guidance as these rules have evolved with growing EV adoption. The other reliefs (VRT, VAT on adaptations, motor tax, tolls) still apply to electric adapted vehicles.
My PMC application was refused — what can I do?
Appeal to the Disabled Drivers Medical Board of Appeal. The Board is independent of the HSE and can grant a Board Medical Certificate if they find the criteria are met on appeal. An appeal fee applies. If the Board also refuses, you can seek judicial review through the courts in exceptional circumstances. Contact Citizens Information or a solicitor for guidance on appeals.
Do immigrants with a disability in Ireland qualify?
Yes. The scheme is open to anyone ordinarily resident in Ireland who meets the medical criteria. Nationality and immigration status are not barriers. EU/EEA citizens and non-EU residents with the right to reside in Ireland can apply for a Primary Medical Certificate and register with Revenue for the scheme.
- Having a disability does not automatically qualify — the criteria are specific to severe permanent limb or visual impairment affecting use of a vehicle.
- The scheme covers passengers as well as drivers — you do not need to be able to drive to receive the full reliefs.
- Adaptations must be carried out by a Revenue-approved adapter — non-approved work does not qualify for VAT relief.
- The fuel grant is not a flat payment — it is a rebate on excise duty for fuel receipts submitted. Keep every petrol/diesel receipt throughout the year.
- Motor tax exemption is not automatic — you must present your PMC at the motor tax office for each vehicle.
Related guides
This page was reviewed against official Revenue.ie and Citizens Information guidance and updated to reflect 2026 DD&DPS reliefs and application process. Fuel grant amounts are subject to annual revision — verify current rates at revenue.ie.