The Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, S.I. No. 353 of 1994 (as amended) provides for the repayment or remission of VAT and Vehicle Registration Tax (VRT) on the purchase of an adapted vehicle for the transport of a person with specific severe and permanent physical disabilities. Qualification for the scheme also provides access to the Fuel Grant scheme and for a waiver of motor tax.
I am advised by Revenue that the full range of statistics requested is not readily available. The table below outlines details that are readily available i.e. the number of claims approved on the scheme along with the total VAT and VRT amount refunded to the applicants for the years 2019 to March 2025.
Drivers and Passengers with Disabilities Statistics
|
Year
|
Claim Type
|
No. of Claims approved
|
VAT Refunded on Vehicle and Adaptations €
|
VRT Remitted and Refunded
€
|
Total
€
|
|
2019
|
Vehicles
|
6,362
|
28,576,666
|
32,153,901
|
60,730,567
|
|
|
Fuel Grant
|
18,504
|
|
|
10,540,521
|
|
2020
|
Vehicles
|
5,590
|
27,010,322
|
28,553,736
|
55,564,058
|
|
|
Fuel Grant
|
17,531
|
|
|
9,972,460
|
|
2021
|
Vehicles
|
5,883
|
28,312,729
|
31,634,347
|
59,947,076
|
|
|
Fuel Grant
|
16,192
|
|
|
8,082,718
|
|
2022
|
Vehicles
|
5,690
|
29,745,705
|
33,372,640
|
63,118,345
|
|
|
Fuel Grant
|
16,987
|
|
|
9,656,467
|
|
2023
|
Vehicles
|
6,261
|
33,791,962
|
38,670,330
|
74,462,292
|
|
|
Fuel Grant
|
16,552
|
|
|
10,574,058
|
|
2024
|
Vehicles
|
7,305
|
35,305,218
|
49,663,556
|
84,968,774
|
|
|
Fuel Grant
|
16,768
|
|
|
10,739,422
|
|
Jan to March 2025
|
Vehicles
|
1,613
|
8,585,268
|
10,978,926
|
19,384,194
|
|
|
Fuel Grant
|
8,486
|
|
|
5,670,889
|