Adaptations
Regulation 2 of S.I. No 353 of1994 (as amended) outlines that vehicle adaptations do not include adaptations of
production line models which are available from the manufacturer or assembler thereof as an optional extra (e.g.
automatic transmission, tinted windows etc.). These ‘extras’ are not regarded as an adaptation for the purposes of
this tax relief scheme.
Adapted vehicle
The vehicle will qualify if it is constructed or adapted to take into account the person’s disablement. For example:
Drivers – hand controls, left foot accelerator, etc.
Passengers – swivel seat, extension of seat rails, etc.
1 ‘Specically adapted vehicles’
This category provides Vehicle Registration Tax (VRT) and VAT relief of up to €16,000 for the purchase of such
vehicles. The vehicle must be held for 3 years before resale. The adaptations which shall qualify for this enhanced
relief must be one of the following:
(a) A modied rear or side entry incorporating an integrated ramp or lift and a modied oor to facilitate direct
wheelchair access, and wheelchair restraints or a wheelchair docking station; or,
(b) A modied rear or side entry incorporating a lowered and modied oor to facilitate direct wheelchair access,
and wheelchair restraints or a wheelchair docking station; or,
(c) Extensive reconguration of primary controls necessary to enable the vehicle to be driven by the disabled
person.
2 ‘Extensively adapted vehicles’
The VAT and VRT relief in respect of such vehicles shall be up to €22,000. The vehicle must be held for 6 years
before resale. The adaptations which shall qualify for this enhanced relief must be one of the following:
(a) A modied rear or side entry incorporating an integrated ramp or lift and a modied oor to facilitate direct
wheelchair access, and wheelchair restraints or a wheelchair docking station; or,
(b) A modied rear or side entry incorporating a lowered and modied oor to facilitate direct wheelchair access,
and wheelchair restraints or a wheelchair docking station; or,
(c) Extensive reconguration of primary controls necessary to enable the vehicle to be driven by the disabled
person; or,
(d) The cost of the relevant adaptations at the time of registration must exceed the open market selling price of
the vehicle excluding the cost of the relevant adaptations.
3 Vehicle Type Approval
In the case of a vehicle which is either Specically or Extensively adapted as outlined above, the vehicle adaptations
must be certied as follows:
New Vehicles
In the case of adaptations to a new vehicle which have not been registered in any country, these adaptations must be
certied under EU type-approval (Certicate of Conformity provided by the vehicle manufacturer) or by the National
Standards Authority of Ireland (NSAI). If a person wishes to adapt a used car to the specications outlined above
the adaptations must be carried out by a Suitably Qualied Individual (SQI). This certication must be in place prior
to applying to revenue for this relief (DD1). This certication is also required to be presented at the time of vehicle
registration at an NCTS centre.
Imported vehicles
For imported vehicles which are adapted outside the State, these adaptations must be either:
• Detailed on the foreign vehicle registration certicate of the vehicle, or
• Certied by a Suitably Qualied Individual (SQI).
This certication must be in place prior to applying to revenue for this relief (DD1). This certication is also required to
be presented at the time of vehicle registration at an NCTS centre.
Irish registered Vehicles
Irish registered Vehicles, which are adapted after Irish registration, must be certied by a Suitably Qualied Individual
(SQI) in Ireland. This certication must be in place prior to applying to revenue for this relief (DDO). This certication
may also be required to be declared to Revenue’s Central Vehicle Ofce.
Suitable qualied individual (SQI)
Where a vehicle is adapted and certied by a Suitable Qualied Individual, the Adaptation must be detailed using
Revenue’s Declaration of Conversion form (available to download on www.revenue.ie).
Form DD1