Who Qualifies for the DD1 Tax Relief
The tax relief under the DD1 application is available to people with disabilities who hold a valid Primary Medical Certificate. Applicants must demonstrate that the vehicle is necessary for their mobility needs due to a qualifying disability. Both drivers with a disability and passengers with a disability may qualify. A family member who regularly transports a person with a disability may apply on their behalf as a passenger applicant.
How to Complete the Application Form
Complete every section of the application form clearly and legibly. Follow these steps to fill it out correctly:
- Enter the medical certificate holder's full name, address, and Personal Public Service (PPS) number in Section 1.
- Indicate whether the vehicle is for a driver or a passenger with a disability in Section 2.
- If a family member is applying on behalf of a person with a disability, complete the family member declaration in Section 3.
- Provide the vehicle details in Section 4, including the make, model, engine capacity, and vehicle identification number.
- Sign and date the declaration in Section 5, confirming that all information supplied is accurate.
Read the information booklet provided with the application form before completing each section. The booklet lists all required supporting documents, including medical certificates and vehicle invoices.
Submitting the Completed Application
Post the completed application form together with all supporting documents to the Central Repayments Office, Revenue Commissioners, Government Buildings, Kilrush Road, Ennis, Co. Clare. Processing times may vary depending on the volume of applications received. Keep copies of all documents submitted.
If you are dealing with related disability paperwork, you may also need the disability parking certificate or the disability claim form.
Common Questions About the Application
What does the tax relief cover?
The relief covers Vehicle Registration Tax and VAT on the purchase price of an eligible vehicle purchased for use by a person with a qualifying disability.
Can I apply if the vehicle is already registered?
Yes. The application process for a registered vehicle requires different documentation compared to an unregistered vehicle. The information booklet explains what to include in each case.
Where do I get the Primary Medical Certificate?
A Primary Medical Certificate is issued by a Senior Medical Officer at your Local Health Office. You must hold this certificate before you can apply for VRT and VAT relief on a vehicle.