APPLICATION FORM DD1 FOR TAX RELIEF IN RELATION TO

VEHICLES PURCHASED FOR USE BY PEOPLE WITH DISABILITIES

VIN No.:
Is the Vehicle the subject of a lease arrangement? Yes No
Garage Details:
Name: ................................................ Vehicle: NEW USED IMPORT
Address: ............................................................................................................
VAT No.: ................................................ Phone No.: ............................. C.C.:

APPLICANT DETAILS PRIMARY MEDICAL CERTIFICATE HOLDER

Name: ................................................................... Name: ............................................................................

Address: .............................................................. Address: .......................................................................
............................................................................... ........................................................................................
............................................................................... ........................................................................................
Daytime Phone No.: ............................................ Daytime Phone No.: .....................................................
PPS No.: ............................................................... PPS No.: ........................................................................
Date of Birth: ...................................................... Date of Birth: ...............................................................
Are you claiming as a driver with a disability a passenger with a disability , or a family
member of a passenger with a disability (Tick R the box, as appropriate).

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 Primary Medical Certificate Holders address is different from the applicants address, see Waiver of
Residency Requirement (page 7 in VRT 7 Booklet) and request Waiver of Residency Forms.
My relationship to the person with the disability is as his/her ........................................................................
I am responsible for that persons 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 persons
disability. I am aware that relief is confined to one vehicle used for the transport of the person with the
disability. I have consulted with all family members who are involved in the care of this person and they are
aware of the fact that I am applying to avail of the scheme and are in agreement.

Signature: .............................................................................. Date: ......................................................

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 (S.I. 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.
Any information which is found to be false or misleading will result in full and immediate recoupment
of all reliefs granted and may also result in prosecution.
RPC004758_EN_WB_L_1
 HOW TO APPLY

The completed application form should be sent to:

Central Repayments Office,

Freepost,
M:TEK II Building,
Armagh Road,
Monaghan.

Telephone 1890 606 061

047 62100

Customer Name: ...........................................................................................................................................

Address: ...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................

...........................................................................................................................................

Single Euro Payments Area (SEPA)

From 1 February 2014, account numbers and sort codes have been replaced by International Bank
Account Numbers (IBAN) and Bank Identifier Codes (BIC). These numbers are generally available
on your bank account statements. Further information on SEPA can be found on www.revenue.ie.
It is not possible to make a refund directly to a foreign bank account that is not a member of SEPA.

International Bank Account Number (IBAN) (Max. 34 characters)

Bank Identifier Code (BIC) (Max. 11 characters)

I authorise repayment due to me to be paid directly to the above bank account

Signature: ...........................................................................................................................................

Date: ...........................................................................................................................................

Please read Information Booklet (VRT7) prior to submitting application. This booklet is available
at www.revenue.ie or may be obtained on request from the Central Repayments Office. New
Applicants must submit original Primary Medical Certificate with this Form.

Form DD1
 Notes

New Vehicle
On receipt of completed Application Form (DD1), a Letter of Authorisation (LOA) will be issued.
Enter Vehicle Identification Number (VIN) details on LOA. An Exemption Notification will then
issue which permits the vehicle to be registered exempt of VRT, subject to the relevant limits and
provided it is a qualifying vehicle under the Scheme. The claim will be processed on receipt of
paid invoices and Individual Vehicle Approval (IVA) certificate (where required available from
authorised person/conversion specialist). A person who is already availing of the Scheme will not
receive an LOA when changing vehicle. VIN details should be entered on Application Form (DD1).
Used Vehicles
On receipt of completed Application Form (DD1) and the paid invoices in respect of the purchase
and the adaptation of the vehicle, the claim will be processed. The majority of used /second hand
vehicles purchased from a garage are purchased under the Margin Scheme. This means that
no VAT is payable when the vehicle is purchased and accordingly no VAT is refundable in these
instances. The invoice for the purchase of the vehicle will state Margin Scheme.

Imported Vehicles
On receipt of completed Application Form (DD1) and copy of VRTVPD2 (Available on Revenue
website at www.revenue.ie) an Exemption Notification will issue which permits the vehicle to
be registered exempt of VRT, subject to the relevant limits and provided it is a qualifying vehicle
under the Scheme. When the vehicle is registered a copy of the Vehicle Import Receipt (available
from NCTS centre) and paid invoice in respect of adaptations must be submitted to the Central
Repayments Office. Where the vehicle is liable to VAT at registration the Central Repayments
Office will process a repayment of that VAT, if applicable.

Designed by the Revenue Printing Centre Form DD1