I am advised by Revenue that the Drivers and Passengers with Disabilities (DPD) Scheme provides tax relief in respect of one qualifying vehicle at a time for an eligible individual.
Where a customer wishes to change their vehicle, an application is made in respect of the new vehicle. Once a new application is approved, the previously approved vehicle is automatically removed from the Scheme at which point the Department of Transport is notified of the change of vehicle.
Revenue advises customers to submit their application at the point when they are ready to proceed with registering their new vehicle. However, Revenue notes the details provided by the Deputy and has advised me that Revenue that will engage with the Department of Transport on this matter to ensure that there are no consequent motor tax consequences for customers arising from its operation of the DPD scheme.