Fillable Claim for Tax Relief in Relation to Vehicles (Irish Tax & Customs)

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Claim for Tax Relief in Relation to Vehicles (Irish Tax & Customs)

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Qualifying Criteria
A “qualifying organisation” means a charitable organisation within the meaning of the Charities Act 2009
that is:
• entered in the register of charitable organisation pursuant to Part 3 of that Act
and
• whose purpose is to provide services to persons with a disability and that in the furtherance of that
purpose is engaged in the care and transport of disabled persons.
Vehicle Qualication requirements
Application for Relief may be made for the following types of vehicle:
• a new vehicle.
• a used vehicle which has not been previously registered in the State (import).
• a used vehicle already registered in the State.
• a vehicle already in the possession of the organisation and registered in their name.
Vehicle for the transport of disabled persons
The total amount (VRT/VAT) which may be remitted and/or repaid shall not exceed €16,000 in respect of
any one vehicle, specially constructed or adapted for the transport disabled persons. The remission and/or
repayment, is subject to the qualifying organisation using the vehicle in question for two years from the date
of application/purchase whichever is the later.
• Vehicle must be purchased by the organisation and registered in the name of the organisation.
• Vehicle acquired under any form of lease arrangement does not qualify.
Vehicle for the transport of more than ve persons with disabilities
There is an enhanced relief available of €22,000. To qualify for this enhanced relief, the cost of the
adaptations at the time that they were made, must exceed the open market selling price of the vehicle
as determined by the Revenue Commissioners (excluding the cost of the adaptations) at the time of the
registration of the vehicle.
The total amount (VRT/VAT) which may be remitted and/or repaid, shall not exceed the specied limit
in respect of any one vehicle, specially constructed or adapted for the transport of ve or more disabled
persons and where the seating capacity in the vehicle for passengers who are not disabled persons is not
greater than twice the seating capacity for passengers with disabilities. The remission and/or repayment, is
subject to the qualifying organisation using the vehicle in question for two years from the date of purchase.
• Vehicle must be purchased by the organisation and registered in the name of the organisation.
• Vehicle acquired under any form of lease arrangement does not qualify.
Vehicle where the person with a disability is a driver
The total amount (VRT/VAT) which may be remitted and/or repaid, shall not exceed €10,000 in respect
of any one vehicle, specially constructed or adapted to take account of the disability of a person as a
driver. The remission and/or repayment, is subject to the qualifying organisation using the vehicle in
question for two years from the date of purchase.
• Vehicle must be purchased by the organisation and registered in the name of the organisation.
• Vehicle acquired under any form of lease arrangement does not qualify.
Claim for Tax Relief in Relation to Vehicles
Purchased for use by Qualifying Organisations
FORM DDO
RPC012989_EN_WB_L_1
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 three 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
six 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.
3 Vehicle Type Approval
In the case of a vehicle which is either Specically or Extensively adapted as outlined above, or where the
vehicle is being presented by a qualifying organisation, 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 (DDO).
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) in Ireland.
This certication must be in place prior to applying to revenue for this relief (DDO). 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 within the State, the adaptation
must be detailed using Revenue’s Declaration of Conversion form (pages 5 - 8).
Vehicle Details
VIN No.:
Fuel Type: Diesel Petrol LPG Vehicle: New Used Import
Is the Vehicle the subject of a lease arrangement? Yes No
Please state are you claiming:
1. A vehicle specially constructed or adapted for the transport of disabled persons.
2. A vehicle extensively adapted to transport disabled persons.
3. A vehicle adapted to transport ve or more persons with a disability.
4. If claiming as a driver please indicate the level of adaptation:
SPECIALLY SPECIFIC EXTENSIVE
5. Is this your rst application?
6. If answer to Q5 above is NO, please quote registration no.’s of vehicles already approved on this Scheme.
7. Does this vehicle replace any of the above vehicles?
8. How many persons do you provide care and transport for?
9. How many of these persons qualify under Regulation 3?
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)
(Amendment) Regulations 2015 (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 the Organisation to be paid directly to the above valid current bank account.
Signature: _________________________________ Date:
_____ / _____ / ______
Name (Block Letters): ________________________ Position in the Organisation: ___________________
Your email address & telephone no.: ________________________________________________________
It is an offence to make a false declaration for the purposes of obtaining relief from tax.
YES NO
YES NO
YES NO
YES NO
YES NO
FORM DDO
FORM DDO FOR TAX RELIEF IN RELATION TO VEHICLES
PURCHASED FOR USE BY QUALIFYING ORGANISATIONS
International Bank Account Number (IBAN) (Max. 34 characters)
Bank Identier Code (BIC) (Max. 11 characters)
Name on account
Garage Details
Name:
Address
(incl. Eircode):
VAT No.:
Phone No.:
ORGANISATION DETAILS
Name:
Address
(incl. Eircode):
Telephone No.:
Tax Reference No.:
Charity Registration No.:
RPC012989_EN_WB_L_1
Form DD0
Designed & Printed by the Revenue Printing Centre
CHECKLIST
When submitting this form please ensure you have all of the following:
1. Fully Completed DDO
2. Copies of Primary Medical Certicates for disabled person
3(a). Declaration of Conversion of a Vehicle (for a new vehicle)
or
3(b). Suitably Qualied Individual (SQI) (for used vehicles)
4(a). Quotation for the purchase of a new vehicle
or
4(b). Purchase invoice for the vehicle
5(a). Quotation detailing the adaptations to be carried out on the vehicle
or
5(b). Invoice detailing the adaptations carried out on the vehicle
6. Is the form signed and dated
The completed application form should be sent to:
Central Repayments Ofce,
Revenue Commissioners,
FREEPOST,
M:TEK Building II,
Armagh Road,
Monaghan,
H18 YH59
The Revenue Commissioners collect taxes and duties and implement customs controls. Revenue requires
customers to provide certain personal data for these purposes and certain other statutory functions as
assigned by the Oireachtas. Your personal data may be exchanged with other Government Departments
and agencies in certain circumstances where this is provided for by law. Full details of Revenue’s data
protection policy setting out how we will use your personal data as well as information regarding your rights
as a data subject are available on our Privacy page on www.revenue.ie. Details of this policy are also
available in hard copy upon request.
The information in this document is provided as a guide only and is not professional advice, including legal
advice. It should not be assumed that the guidance is comprehensive or that it provides a denitive answer
in every case.
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Claim for Tax Relief in Relation to Vehicles (Irish Tax & Customs)

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Completed 29 July 2020

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