alue-Added Tax (VAT) may be reclaimed in relation to adapted vehicles under the Drivers and Passengers with Disabilities Scheme. The scheme can be claimed by:
- persons with a severe and permanent disability who are holders of primary medical certificates as drivers or passengers
- organisations for the transport of persons with a severe and permanent disability who are holders of primary medical certificates.
Applications for the scheme should be made online using the Drivers and Passengers with Disabilities Scheme Icon on myAccount.
Further information on the scheme is available online at VRT7 Drivers & Passengers With Disabilities Organisations Tax Relief Scheme or from the Central Repayments Office.
