In the landscape of tax relief and benefits for individuals with disabilities, the Application Form DD1 for Tax Relief in Relation to Vehicles Purchased for Use by People with Disabilities holds a pivotal role. Designed to ease the financial burden on those requiring vehicles adapted for their mobility needs, the form hinges on detailed guidelines to qualify for such relief. Applicants and their family members, as per their relationship to the disability, must articulate their need for a vehicle, specifying whether it's for a driver or a passenger with a disability. Verification involves the provision of a primary medical certificate holder's details, encompassing their name, address, and Personal Public Service Number (PPS No.), to authenticate the claim. Additionally, a family member declaration is incorporated for applicants applying on behalf of a relative with a disability, necessitating a statement of responsibility for transportation needs relative to the disability. The declaration section, mandatory for all applicants, seeks to affirm the truthfulness and compliance of the information provided under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations. Routing the application through the Central Repayments Office and adhering to subsequent procedures with regards to vehicle identification and VAT recovery underscores the bureaucratic yet essential steps towards availing of this tax relief. With provisions for both registered and unregistered vehicles, the process delineates specific documentation requirements, thereby facilitating a streamlined application procedure that highlights governmental support for the mobility of individuals with disabilities.
| Question | Answer |
|---|---|
| Form Name | DD1 Form |
| Form Length | 4 pages |
| Fillable? | Yes |
| Fillable fields | 49 |
| Avg. time to fill out | 10 min 52 sec |
| Other names | dd1, DD1, dd1 app, dd1 online |
APPLICATION FORM (DD1) FOR TAX RELIEF
IN RELATION TO |
VEHICLES PURCHASED FOR USE BY PEOPLE WITH DISABILITIES |
DP Number ……………………………………(also called file ref; or Customer No.)
For unregistered vehicles, VIN (Vehicle Identification Number) (if available) see notes overleaf
⌦Please read the information booklet VRT 7 and the notes overleaf
APPLICANT DETAILS |
PRIMARY MEDICAL CERTIFICATE HOLDER |
Name: |
Name: |
Address: |
Address: |
................................................................................... |
..................................................................................... |
................................................................................... |
...................................................................................... |
................................................................................... |
...................................................................................... |
Daytime Phone No: ………………....………… |
Daytime Phone No: |
PPS No. (RSI No.): |
PPS No. (RSI No.): |
(Personal Public Service No.) |
(Personal Public Service No.) |
|
|
Are you claiming as a driver with a disability member of a passenger with a disability
a passenger with a disability |
|
or a family |
|
|
|
FAMILY MEMBER DECLARATION
(Only to be completed where the applicant is a family member of the person with a disability)
I hereby declare that: (Name)..............................................................................is the holder of a Primary
Medical Certificate and is a family member who resides permanently with me at (address):
................................................................................................................................................................................
................................................................................................................................................................................
………………………………………………………………………………………………………
If the passenger’s address is different from the applicant’s address, give full details:
Date of birth of Passenger:………………………………..
My relationship to the person with the disability is as his/her ……………………………………………...
I am responsible for that person’s transportation and the vehicle, which is the subject of this application, has been acquired for that purpose and has been constructed and adapted to take account of that person’s disability.
It should be noted that the tax relief is confined to one family member only.
DECLARATION
(This declaration must be completed by all applicants)
I wish to apply for relief from tax under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (SI. 353 of 1994). I hereby declare that the information on this form and on supporting documentation is true and correct to the best of my knowledge and belief.
Signature:........................................................... Date:....................................................
It is an offence to make a false declaration for the purposes of obtaining relief from tax.
HOW TO APPLY
This completed application form should be sent to the Central Repayments Office, Freepost, If you are applying in respect of a new or
unregistered vehicle a Letter of Authorisation, (LOA) will be issued to you following acceptance. This authorises you to purchase an unregistered vehicle. When you have decided on a vehicle, the motor dealer must inform this office of the VIN (vehicle identification number) of that vehicle on the VIN details form that accompanies the LOA. When that VIN number is entered on our system, this will generate an Exemption Notification that allows the vehicle to be registered exempt of VRT. The LOA and the Exemption Notification should be handed to the motor dealer.
•If the VIN number is available before you submit this DD1 form, please enter it in the space
provided.
•The onus is on the Motor Dealer, following registration, to ensure that the LOA, the Exemption Certificate and both invoices are returned to this office to process your repayment of VAT.
Delay in submitting these documents will delay your repayment
Following registration, the Central Repayments Office will make a repayment of VAT (vehicle and
adaptations) directly to you.
If you are registering a vehicle yourself, the following documents are required at the NCT centre:
1.The Letter of Authorisation
2.The Exemption Notification
3.The invoice itemising all adaptations done to the vehicle marked “Paid in Full”
4.The invoice for the purchase of the vehicle marked “Paid in Full”
5.Proof of identification e.g. driver’s licence, passport etc of the person presenting the vehicle.
6.Utility bill or bank statement confirming address of person to whom the vehicle is to be registered.
7.If the vehicle is being registered to a different person than you, confirmation from that person, authorising you to register it on their behalf.
8.If you are importing a new unregistered vehicle, a Certificate of Conformity from the seller
9.If you are importing a new registered vehicle, the Log Book for that vehicle.
10.You will also need your PPS number and the PPS number of the person to whom the vehicle is to be registered.
11.If the vehicle is a new import, VAT will also be payable but will be refunded on receipt of the documentation within the limits. In this case the onus is on you to forward the documents to this office.
Items 1 to 4 are required to process your claim.
A comprehensive information booklet, VRT 7, is available from the Central Repayments Office or from www.revenue.ie (search for VRT 7).
It is strongly recommended that you read this booklet carefully before making
application.
You can contact the Central Repayments Office by telephone at (047) 62100,
(FORM DD1.REV3)