As the Deputy is aware the Disabled Drivers and Disabled Passengers Scheme (DDS) provides relief from VRT and VAT on the use of an adapted car, as well as an exemption from motor tax and an annual fuel grant. A Primary Medical Card holder can avail of the exemption from motor tax and the Fuel Grant under the DDS. The motor tax exemption can be applied for at a local Motor Taxation Office. The Fuel Grant is claimed through Revenue's online service myAccount. Further information on the DDS and it's reliefs can be found using the following link: www.citizensinformation.ie/en/travel-and-recreation/transport-and-disability/tax-relief-for-disabled-drivers-and-disabled-passengers/
It is a condition of the scheme that applications for fuel grant claims must be made retrospectively at least 12 months after costs have been incurred and costs incurred up to four years previously may also be claimed, where they have not previously been claimed.