Vat Reclaim on Used Cars by Primary Medical Certificate

I was recently awarded a Primary Medical Certificate which allows me to buy a new or used car and entitles me to a refund of both VAT & VRT.
Now, if I was buying a new car this would be straight forward enough.
But I can't afford one (that I'd be happy with), So I'm looking at second hand options. The only problem here is that (normally) there is no vat on a used car, so my only refund is residual VRT.
In order to reclaim vat on a used car, I have been trying to track down the rare used cars that come with vat invoices.
I'm amazed by how many car dealers are unaware of this fact; but, cars which have never been privately owned, and therefore have not become marginal (the vat element has been "fused" to the value), these cars (provided the dealers accountancy dept. has the wit to do so), can be sold with vat invoices.
Examples of these cars are ex-rental cars, or ex-lease cars.
I have identified a limited number of these cars and (once I sell my old car) am ready to purchase a 2008 car with a vat invoice. The problem is, while it makes good financial sense, I'm not crazy about the car itself.

Finally.... my question; can anybody suggest sources for these cars. To get the ball rolling, here are a few I've found;
Buying directly from Merrion Fleet Company
Buying directly from Lease Plan
Hertz sell to garages (Bolands of Wexford and Waterford)

Any other suggestions?

Thanks

Ya, garages used to provide lease cars directly to companies. Not sure if any still do it.

Interesting -you obviously researched this a lot from the time of your last post.
However, when buying anything secondhand, particularally a car, one normally has to compromise on make, model, year and colour. So, you may be very very limited in your choice. As a primary means of transport, surely a cars suitability should rank above aesthetics? Or put another way, win win may be unachievable here, and you also have the small problem of getting a dealer to sell you a single car with vat invoice, when they have other avenues that are easier for them or that they may have a contract to sell cars to certain dealers?
If this was a straigt forward matter, surely mobility/disability groups would have information on where to go to procure a secondhand vehicle vat and vrt free?
My feeling here is that you forgo the vat element and choose the car you want from the normal pool of used cars. You will still make a sizeable saving and be mobile sooner, rather than later, which is the purpose of the grant/certificate. However, I fear you will disagree and opt for the full benefit of the cert and the difficult to find perfect car!

I agree the benefit is not designed to be a solution for the dream car. But that doesn't mean I should have to dislike my car and just be happy I have a car at all.
See, the cars I'm looking at have very low co2 emissions. Hence low vrt rates. Hence low rebates.
I may do as you suggest and take the hit. I am growing impatient. But then I could be walking into financial difficulties if i dont get the rebate i require. If I make the right moves, I could end up in a car I like at a price I can afford.
Ill keep you posted.

I don't know the ins and outs of this arrangement, but would buying from Northern Ireland/ UK be a solution? Much greater choice in the second hand market there.

Hi Leo. Yes it would. But it would have to be vat-qualifying in order to take full advantage.
It's something I'm monitoring. I would much rather buy from NI, than GB.

How did the option of buying from the UK go for you?
This is something I am looking at myself when it comes to time to change my current car.