Claim for Tax Relief for vehicles Purchased / Acquired
for use by People with Disabilities
RPC011025_EN_WB_L_1
How to complete this application form to claim this tax relief:
You will require your own unique PPS number before you apply.
Please use BLOCK LETTERS.
Place a tick R in the relevant boxes.
Ensure all supporting documentation is attached to your application or everything will be returned to you
More information is available about the Drivers and Passengers with Disabilities Scheme and can be accessed by
downloading the leaet VRT7 from www.revenue.ie or by contacting the Central Repayments Ofce in Monaghan
on 01 738 3671.
The form should be forwarded to the following address:
FREEPOST
Central Repayments Ofce
Revenue Commissioners
M:TEK II Building
Armagh Road
Monaghan
H18 YH59
Claim for Tax Relief in relation to vehicles purchased for use by people with disabilities
The Drivers and Passengers with disabilities scheme provide repayment or remission of VAT and Vehicle Registration
Tax (up to a certain limit) on the purchase of an adapted vehicle for transport of a person with specic severe and
permanent physical disabilities.
Online application
Please go to www.revenue.ie.
Log onto my
Account.
Select the Drivers and Passengers with Disabilities (DPD) option.
Select the appropriate category that refers to your application.
Complete and submit.
If everything is in order and your application has been successful, the exemption
notication will be available for you to download straightaway. (A random number of
applications will be selected for audit, this may delay the approval of some applications.)
If you are unable to complete your application on my
Account you may complete this
paper form and submit to the address below.
Form DD1
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 ‘Specically 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 modied rear or side entry incorporating an integrated ramp or lift and a modied oor to facilitate direct
wheelchair access, and wheelchair restraints or a wheelchair docking station; or,
(b) A modied rear or side entry incorporating a lowered and modied oor to facilitate direct wheelchair access,
and wheelchair restraints or a wheelchair docking station; or,
(c) Extensive reconguration 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 modied rear or side entry incorporating an integrated ramp or lift and a modied oor to facilitate direct
wheelchair access, and wheelchair restraints or a wheelchair docking station; or,
(b) A modied rear or side entry incorporating a lowered and modied oor to facilitate direct wheelchair access,
and wheelchair restraints or a wheelchair docking station; or,
(c) Extensive reconguration 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 Specically or Extensively adapted as outlined above, the vehicle adaptations
must be certied 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
certied under EU type-approval (Certicate 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 specications outlined above
the adaptations must be carried out by a Suitably Qualied Individual (SQI). This certication must be in place prior
to applying to revenue for this relief (DD1). This certication 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 certicate of the vehicle, or
Certied by a Suitably Qualied Individual (SQI).
This certication must be in place prior to applying to revenue for this relief (DD1). This certication 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 certied by a Suitably Qualied Individual
(SQI) in Ireland. This certication must be in place prior to applying to revenue for this relief (DDO). This certication
may also be required to be declared to Revenue’s Central Vehicle Ofce.
Suitable qualied individual (SQI)
Where a vehicle is adapted and certied by a Suitable Qualied Individual, the Adaptation must be detailed using
Revenue’s Declaration of Conversion form (available to download on www.revenue.ie).
Form DD1
RPC011025_EN_WB_L_1
VIN No.: C.C.:
Fuel Type: Diesel Petrol LPG Vehicle: New Used Import
Is the Vehicle the subject of a lease arrangement? Yes No
FAMILY MEMBER DECLARATION
(only to be completed where the applicant is a family member of the person with a disability)
I hereby declare that: (Name) _____________________________________________ is the holder of a
Primary Medical Certicate and is a family member who resides permanently with me at (address):
_____________________________________________________________________________________
If the Primary Medical Certicate Holder’s address is different from the applicant’s address, see Waiver of
Residency Requirement (page 12 in VRT 7 Booklet) and request Waiver of Residency Forms.
My relationship to the person with the disability is as his/her ........................................................................
I am responsible for that person’s transportation and the vehicle, which is the subject of this application,
has been acquired for that purpose and has been constructed and adapted to take account of that person’s
disability. I am aware that relief is conned to one vehicle used for the transport of the person with the
disability. I have consulted with all family members who are involved in the care of this person and they are
aware of the fact that I am applying to avail of the scheme and are in agreement.
Signature: ________________________________________________ Date:
____ / ____ / ____
FORM DD1
APPLICATION FORM DD1 FOR TAX RELIEF IN RELATION TO
VEHICLES PURCHASED FOR USE BY PEOPLE WITH DISABILITIES
Are you claiming as a: Adaptations
Specic
Adaptations
Extensive
Adaptations
Driver with a disability........................................with
Passenger with a disability.................................with
Family member of a person with a disability.......with
APPLICANT DETAILS
(Vehicle must be in Applicant’s name)
PRIMARY MEDICAL CERTIFICATE HOLDER
(If rst time applicant please submit original
PRIMARY MEDICAL CERTIFICATE)
Name: Name:
Address
(incl. Eircode): Address (incl. Eircode):
Email: Email:
Daytime Phone No.: Daytime Phone No.:
PPS No.: PPS No.:
Date of Birth: Date of Birth:
Garage Details
Name:
Address
(incl. Eircode):
VAT No.:
Phone No.:
Vehicle Details
International Bank Account Number (IBAN) (Max. 34 characters)
Bank Identier Code (BIC) (Max. 11 characters)
Name on account
IMPORTANT: You may not dispose of your vehicle prior to the end of the specied period BUT it is not a requirement
that you must change your vehicle at the end of this period.
DECLARATION
(This declaration must be completed by all applicants)
I wish to apply for relief from tax under the Disabled Drivers and Disabled Passengers (Tax Concessions)
Regulations, 1994 (S.I. No 353 of 1994, as amended by S.I. No 634 of 2015)).
I hereby declare that the information on this form and on supporting documentation is true and correct to
the best of my knowledge and belief.
I authorise repayment due to be paid directly to the above valid current bank account.
Signature: ___________________________________________ Date:
____ / ____ / ____
It is an offence to make a false declaration for the purposes of obtaining relief from tax.
Any information which is found to be false or misleading will result in full and immediate recoupment of all
reliefs granted and may also result in prosecution.
The completed application form should be sent to:
Central Repayments Ofce,
Revenue Commissioners,
Freepost,
M:TEK II Building,
Armagh Road,
Monaghan,
H18 YH59
Telephone 01 738 3671
Ensure you have read the VRT7 leaet before submitting your application. This leaet is available at
www.revenue.ie or may be obtained on request from the Revenue Commissioners, Forms & Leaets
Section 01 738 3675.
CHECKLIST
Completed paper DD1
Primary Medical Certicate (PMC) (if rst time on scheme)
Waiver of residency (if claiming as a family member and not residing with PMC holder)
Letter from nursing home (if PMC holder is residing in a nursing home)
• Is the form signed and dated?
For Used Vehicles
Invoice in respect of adaptations to vehicle
Purchase invoice in respect of vehicle
or
Copy of the Vehicle Registration Certicate (Log Book)
Please read VRT7 leaet for all other supporting documents that are required.
Form DD1
RPC011025_EN_WB_L_1
Designed by the Revenue Printing Centre