January 2016, Minister Noonan announced an improvement in the scheme to acknowledging the expensive cost of adapted vehicles, given the extensive nature of the adaptations required.
You can claim a number of different relief to buy a vehicle for the purpose of transporting your special needs child who holds a primary medical certification. This certification is carried out by a Senior Area Medical Officer (SAMO) attached to your local HSE office. The SAMO must verifying your child has a significant mobility issue. The conditions for qualifying are strict and you should get written confirmation before you progress with the scheme. Contact your Local Health Office to processes your applications for a Primary Medical Certificate.
If successful then you can claim tax reliefs on:
- Vehicle registration tax (VRT)
- Value-added tax (VAT) on the purchase of a vehicle
- Repayment of VAT on the cost of adapting a vehicle.
- Up to a maximum of €16,000 for a disabled passenger.
- Refund of excise duty on fuel – maximum of 2,728 litres per year.
- Exemption from annual motor tax.
- Exemption from toll road fees
- But the vehicle must be held for 3 years
The new changes to the scheme has increase the engine size to 6,000cc to ensure that all vehicles qualify for the scheme. You no longer need be purchased your vehicle from an authorised motor dealer to qualify. VAT and VRT relief in respect of ‘Extensively adapted vehicles’ can now be up to €22,000 but the vehicle must be held for 6 years.
Additional information is available on the IWA & DDAI websites https://www.iwa.ie/services/motoring/2016-vat-and-vrt-scheme-expansion
If you require further information on any aspect of the Scheme you can also contact Revenue on 1890 60 60 61