Disabled Passenger- Tax refund (VRT/ VAT etc)

cmalone

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Does anyone know anything about above
[broken link removed]

A neighbour was looking for a new car and I suggested it as her mother lives with her and is infirm etc

What are adaptions to car? Is the car seat usable by able bodied persons as well as the disabled passenger? Where can the modifications be carried out?- Location: Kildare on Dublin border
 
Car seat can be used by any passenger

Applicant needs to have a medical certificate staing that they are unable to walk
 
A very important thing, when it's for a disabled passenger, the modifications MUST be at least 10% of the pre-tax cost of the vehicle. See [broken link removed] . Or Revenue will not give the VRT/VAT relief. This can be a pain if the cost of the seat is be less than the 10% rule. The adaptation people then have to do some more work say on other extras, even if not strictly needed by the person to ensure expenditure meets this.

The medical certificate is a "Primary Medical Certificate" this is done via the HSE and is not just a cert from your GP. However once the person has one, it's good for any future car changes.

Check if the garage has done DD claims before, some are very good and help with the paperwork and have a good relationship with adaptation people too. The VRT relief is given at source, i.e. you don't pay it at all. The VAT relief is done by refund, i.e. you pay the VAT as part of the caost of the car and get a cheque back from Revenue, but again, some garages will facilitate this by letting you not pay the VAT and you passing the VAT cheque back in to them when it comes. Not sure if that part is strictly the way they are supposed to do it, but some do.

The VAT on the adaptation is also refundable by the way as part of the VAT claim. It's important that the documentation for that is marked PAID before it goes to Revenue.

Anther thing, the car seat can usually be transferred from vehicle to vehicle when changing the car, as long as the vehicles are reasonably similar. You basically keep the original new car seat which came with the vehicle. Then on changing in a couple of years, the adapted seat is transferred to the new one and the original seat put back into the old one. The relief on the replacement vehicle depends then on the original cost of the adapted seat AND the aadditional cost of changing it to the next vehicle together coming to 10% of the pre-tax cost of the next vehicle. So basically once you outlay on the seat, it can go forward but for the changeover cost. This may be a bit ahead given that they haven't got the first one yet but is important to know as I know of cases which fell through not meeting that replacement cost test.

Lastly, a good source is the Disabled Drivers Association of Ireland. Who could also help with the EU parking permit.
 
Great to get all that info.

Does she need to get works done before register car? or can she arrange within a month of getting same? i note she has only applied to HSE for the medical cert. and it can take a few weeks she was told
 
Great to get all that info.

Does she need to get works done before register car? or can she arrange within a month of getting same? i note she has only applied to HSE for the medical cert. and it can take a few weeks she was told

The garage will usually get the car in, have it delivered to the adapters, get it back then do the registration etc. The VRT exemption only works I believe if the car is adapted before being registered but the garage should know all this.

Another thing, there is a road tax exemption on the car when adapted. But you must still get and display a disk, just there's no fee so that saves a few €uro too.
 
Hello Graham,

You know a lot about the VRT tax back for disabled drivers. I have come across a few people who have had problems with this process. A family who have been trying to get it back on a car, they have a disabled child. It has gone to an appeal. Have you heard of this before?
 
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