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Home / Guides / Disabled Drivers Scheme

Disabled Drivers & Passengers Scheme

The Disabled Drivers and Disabled Passengers Scheme offers some of the most valuable tax reliefs in the State — VRT and VAT relief on an adapted vehicle (worth thousands), a fuel grant, a motor tax exemption and even toll relief. The gateway to all of it is the Primary Medical Certificate.

Quick facts

What
VRT/VAT relief on a vehicle, fuel grant, motor tax & toll exemption
Who
Holders of a Primary Medical Certificate
Worth
Potentially several thousand euro
Gateway
The Primary Medical Certificate

What you get

The Primary Medical Certificate

This is the key — and it’s strict. A Primary Medical Certificate is issued where a person meets one of a set of specific, serious medical criteria (for example, being without the use of both legs, or both hands, among others). You apply through the HSE. If you qualify, you then claim the tax reliefs from Revenue.

How to apply

1

Apply for the Primary Medical Certificate

Contact your Local Health Office (HSE) to be assessed against the medical criteria.

2

Register with Revenue

Once you hold the certificate, apply to Revenue for the scheme to claim VRT/VAT relief, the fuel grant and exemptions.

3

Buy or adapt the vehicle

Purchase a qualifying vehicle (new or used) and keep all documentation for your claim.

4

Claim the fuel grant yearly

Apply for the fuel grant each year for fuel used in the vehicle, up to the annual limit.

Common questions

What is the Primary Medical Certificate?
A certificate confirming you meet one of a defined set of serious medical criteria. It’s the gateway to every relief in the scheme — without it, you can’t access the reliefs.
I was refused the certificate — can I appeal?
Yes. You can appeal a Primary Medical Certificate refusal to the Disabled Drivers Medical Board of Appeal.
Can a family member benefit as the driver for a disabled passenger?
Yes — the passenger version of the scheme allows a family member or carer who transports the disabled person to claim, subject to the rules.
How much is the relief worth?
It varies with the vehicle and adaptations, but VRT/VAT relief alone can be worth several thousand euro, before the fuel grant and tax/toll exemptions.

This guide is general information, not financial advice. Rules, rates and eligibility change and differ by country — always confirm the current details with the relevant official body before you act.

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