Disabled Drivers VRT Exemption

boardsie08

Hi all;

I'm enquiring this on behalf of a family member; to give a bit of background info, they were seriously ill 10 years ago where they were in a wheelchair, thankfully they have improved a bit since, however they're severely limited mobility wise and disabled.

Tbh, they probably should have applied for this a long, long time ago, but due to pride they just wouldn't; they didn't want any handouts, or to be classed as disabled etc..

They have now reached a point however where they are coming to terms that they will need to apply for assistance, or for a driver to carry them as a disabled passenger.

They have been told that if they buy a car they can claim to get all the VAT back, also be exempt from VRT and road tax annually.

The thing is, they're completely clueless as to how to go about this, they're not the best for asking for help, or getting information.. Who can I tell them to go to, or who can help them?

Also, how exactly does the whole process work? I have to admit, I know next to nothing about any of this either or how to go about it..

As a side note, they have been looking at a car up in the North (MUCH cheaper than in the South)

If they were to buy this and bring it to the South do they first have to get it fitted with adaptations for a disabled driver before applying for the VAT and VRT exemptions, or do they modify the car afterwards?

Also, where do you go to get these modifications done? Are there special garages/centres that specialise in this?

Also, would they first have to pay the VAT and VRT, then apply for a refund, or can they not pay it at all in the first place?

Say the car is worth Euro 10k, then VRT on top of this would be 15k.
Also, if UK VAT of 17.5% has been paid, is this refundable, or just Irish VAT of 21%?

Does it make a difference if the car is bought in the North as opposed to in the Republic? From what I understand one stipulation is that the car has to be purchased from a Dealer, and not a private sale.

Sorry if the questions aren't too clear - I'm a bit muddled up with all the contradicting info I've been looking up so far, and I'm not sure where to send them to go, or who to speak to.

I'd love to hear from anyone who's been through this process or knows of anyone, and could impart their experience and the process or applying and form filling etc.. it's all a bit daunting!

Any info at all is greatly appreciated,

Thanks!

colm_mcm

the citizens advice beareau have a good website that covers a lot of what you're asking.

VRT isn't paid up front, the VAT is though. Modifications must be carried out before the car is registered, and the person in question must get a primary medical cert from their doctor.

I would advise going to Motability Ireland in Ashbourne to get an idea of what type of vehicle you need, and the costs involved in a conversion - even if you don't end up buying from them.

Some useful links:

http://www.citizensinformation.ie/categories/travel-and-recreation/transport-and-disability/tax_relief_for_disabled_drivers_and_disabled_passengers

http://www.iwa.ie/

http://www.assistireland.ie/index.asp?locID=2539&docID=-1

http://www.iwa.ie/services/advice.aspx

ninty9er

1) the car must be brand new...not even demos are allowed as far as I know (seems this is not true actually)

2) you must get a primary medical certificate stating that the condition is non-recoverable

3) the dealer should be able to do the rest

4) I remember a teacher who got this telling me there was a requirement to change the car at certain intervals, though I'm not sure he was correct. (see below, it seems he wasn't correct)


http://www.iwa.ie/services/advice.aspx#vat

colm_mcm

1) and 4) are incorrect there 99er.

car doesn't have to be new, and they limit how often you can change your car, rather than require you to regularly change it.

ninty9er

colm_mcm wrote: »

1) and 4) are incorrect there 99er.

car doesn't have to be new, and they limit how often you can change your car, rather than require you to regularly change it.

Thought there was something strange about being required to change alright....if it's not new though surely you can't be entitled to the VRT back?

colm_mcm

You can claim tax relief on

A new vehicle
A used vehicle that has been purchased from an authorised dealer and that has not been previously registered in the state.

You can also buy a previously registered used vehicle, in which case the amount of the repayment will be the residual tax contained in the value of the vehicle.

If you bought the vehicle before you qualified as a disabled driver, a repayment of VAT and VRT, appropriate to the market value of the vehicle at the time of entry to the scheme, will be made.

ninty9er

ninty9er wrote: »

Thought there was something strange about being required to change alright....if it's not new though surely you can't be entitled to the VRT back?

Your entitled to the residual VRT.

ninty9er

Well...you live and learn.

Some good info out there (mine...well...not so much)

Hotwheels

Contact you local health board for info on the primary medical cert, the person/applicant is assessed by their doctor...

Once the Primary Medical cert is issued you can then avail of a whole host of grants, Transport is just one of them, there are also grants available for adapting their home etc…


In order to purchase a car (or any type of transport) you first send off to the Revenue for a DD1 form (this one) you fill it up and return it with the original Primary Medical Cert application form (once approved) and the Revenue send you out a letter of authorization, this allows a garage/dealer to sell you a car without VRT. The Vat is returned by the Revenue a few weeks after you get the car…

A car that is purchased for a disabled passenger; the adaptation must be Min 10% of the price of the car after VRT & Vat is taken off the price.

The maximum discount (amount of Vat&Vrt you can get off) for a disabled passenger is €15,875…

Only an example
So say if your car cost €45875 subtract the grant and you get €30,000 divide by the 10% and you get €3000. This means the minimum you must pay for an adaptation is €3000..for example a Swivel seat

After you buy the car you must not sell it before Two years without the permission of the Revenue, as you may have to pay back all or a portion of the Vat & Vrt..

get on to your Health Board and they will get the wheels in Motion..best of luck

RoseBlossom

Your family member might also be entitled to claim back the excise duty on the fuel used for the car.
(See para 3. Link also given above) http://www.citizensinformation.ie/categories/travel-and-recreation/transport-and-disability/tax_relief_for_disabled_drivers_and_disabled_passengers

cormac_byrne

Hotwheels wrote: »

After you buy the car you must not sell it before Two years without the permission of the Revenue, as you may have to pay back all or a portion of the Vat & Vrt..

Sell it after 2 years and 1 day, then buy another one again with no VRT and reclaim the VAT. repeat after another 2 years etc...

i.e. it's not a requirement to regularly change the car, but financially beneficial to do so.

vectra

Hotwheels wrote: »

Contact you local health board for info on the primary medical cert, the person/applicant is assessed by their doctor...

Actually it is an Area Medical examiner from the HSE that assesses the applicant.

Altreab

ninty9er wrote: »

Thought there was something strange about being required to change alright....if it's not new though surely you can't be entitled to the VRT back?

yeah you have to keep the car for 2 years from the date of purchase. This will be marked on the documentation.
Of course you can get the VRT back on a second hand car Revenue can calculate the VRT on a car been imported so of course they can calculate it on any car I know cos i am now always buying a demo or 1 year old car to get the best bang per buck