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Revenue · HSE
Updated June 2026

Can I claim the Disabled Drivers Scheme in Ireland?

With conditions
Quick answer

Only if you hold a valid Primary Medical Certificate confirming severe, permanent disability. The Disabled Drivers and Disabled Passengers Scheme repays VRT and VAT on buying and adapting a qualifying vehicle, up to €10,000 (disabled driver), €16,000 (passenger or specifically adapted), €22,000 (extensively adapted) or €48,000 (wheelchair-accessible driver). The claimant can be a driver or passenger with a PMC, a family member who transports them, or a registered charity. Members also get a fuel grant (up to 2,730 litres a year), motor-tax exemption and toll exemption. You apply for the Primary Medical Certificate through your HSE Local Health Office. One vehicle per person, engine under 6,000cc. In short: yes — but the PMC is the gateway.

📋 The rules

  • Repays VRT and VAT on a qualifying vehicle
  • Caps: €10,000 driver / €16,000 passenger (more if adapted)
  • Need a valid Primary Medical Certificate
  • Also a fuel grant + motor-tax exemption
  • One vehicle per person, under 6,000cc

🔓 Exceptions

  • Used cars on the VAT Margin Scheme have no recoverable VAT
  • A family member's residency requirement can be waived by Revenue
  • Owned the car before qualifying? Repayment is on market value at entry

⚠️ Penalties & fines

Vehicles carry a retention period — no disposal for at least 2 years (3 for specifically adapted, 6 for extensively adapted or wheelchair-accessible); selling early means refunding Revenue a substantial portion. Keep fuel receipts for 4 years. The fuel grant is capped at 2,730 litres a year (4,100 for organisations), paid 12 months in arrears at set per-litre rates. The relief caps run from €10,000 (driver) up to €48,000 (wheelchair-accessible driver). Beware a myth: "anyone with a disability or a Disabled Person's Parking Card qualifies" is false — qualification rests solely on a Primary Medical Certificate; a parking card alone doesn't entitle you to the relief or fuel grant. To claim: apply for the PMC via your HSE Local Health Office, then claim the reliefs through Revenue.

📎 Official sources

Last verified: 2026-06-20

❓ Frequently asked

What does the Disabled Drivers Scheme give you?

The scheme repays Vehicle Registration Tax and VAT on the purchase and adaptation of a qualifying vehicle, up to set limits — for example €10,000 for a disabled driver and €16,000 for a disabled passenger. Members also get a fuel grant, an exemption from motor tax, and a toll exemption disc.

Who can claim it?

You can claim if you're a disabled driver or passenger who holds a Primary Medical Certificate, a family member who transports a Primary Medical Certificate holder, or a qualifying registered charity. The vehicle must be for the transport of the disabled person, with one vehicle per person and an engine under 6,000cc.

What is a Primary Medical Certificate?

A Primary Medical Certificate, or PMC, confirms that you have a severe and permanent disability meeting one of six specific medical criteria. It's the gateway to the whole scheme — without it, you can't get the tax reliefs or fuel grant. You apply for it through your HSE Local Health Office, and it can be appealed if refused.

Is a disabled parking card enough?

No. Holding a Disabled Person's Parking Card does not, on its own, qualify you for the Disabled Drivers Scheme. The reliefs and fuel grant depend solely on having a Primary Medical Certificate, which is a separate and stricter medical assessment. The two are commonly confused, but only the PMC unlocks the tax relief.

Can I sell the vehicle afterwards?

Not immediately. Vehicles bought under the scheme have a retention period — generally at least two years, rising to three for specifically adapted and six for extensively adapted or wheelchair-accessible vehicles. If you dispose of the vehicle before the retention period ends, you'll have to repay a substantial portion of the relief to Revenue.

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