The Revenue Commissioners are introducing changes in relation to their interpretation and the administration of the Disabled Driver and Passenger Tax Relief Scheme. This will result in the following changes to the way the system is currently administered:

• Disabled drivers can no longer participate in the scheme if they purchase vehicles in excess of 2000cc. Previously the Revenue Commissioners had not enforced this restriction rigidly, despite the fact that it had been in legislation for a number of years
• Disabled drivers and passengers who carry out extensive adaptations to their vehicle will no longer be able to make applications to exceed the stated maximum VAT and VRT relief regardless of how long they agree to keep their vehicle. Again, the Revenue Commissioners have for a number of years had a flexible approach in this regard.
• Disabled drivers or passengers buying a second hand vehicle which has previously had its VRT reclaimed by a previous VRT/VAT relief scheme participant will now no longer be able to claim VRT back on this vehicle.