Form DD1 — Tax Relief for Vehicles for People with Disabilities

What is Form DD1 (Drivers and Passengers with Disabilities Scheme)?

Form DD1 is the Irish Revenue Commissioners' paper application under the Drivers and Passengers with Disabilities Scheme. The scheme gives repayment or remission of VAT and Vehicle Registration Tax (VRT), up to a limit, on the purchase of an adapted vehicle for transporting a person with specific severe and permanent physical disabilities. The person with the disability must hold a Primary Medical Certificate (PMC) from the HSE's Senior Area Medical Officer.

You can claim as a driver with a disability, a passenger with a disability, or a family member of a person with a disability who lives with you and whom you transport. Per Revenue's VRT7 leaflet the maximum relief ranges from €10,000 to €48,000, depending on who is claiming and how the vehicle is adapted. Revenue's main route is myAccount or ROS ('Drivers and Passengers with Disabilities'); the paper DD1 is for people who can't apply online.

FileIt walks you through each part of the DD1, can copy your details into the PMC holder part when you are the driver, ticks the right cell in the 'claiming as' table, checks your IBAN, and prints everything into Revenue's official PDF in the block letters the form asks for. The finished form is saved in your FileIt vault. FileIt doesn't send it: you sign it and post it to the Central Repayments Office.

Who needs to fill out Form DD1 (Drivers and Passengers with Disabilities Scheme)?

• Drivers with a disability who hold a Primary Medical Certificate and are buying or adapting a vehicle.
• Passengers with a disability who hold a PMC.
• A family member who lives with a PMC holder, is responsible for their transport and is buying an adapted vehicle for them.
• Anyone who can't make the claim online in myAccount or ROS.

When to use Form DD1 (Drivers and Passengers with Disabilities Scheme)

• When buying a new, used or imported vehicle that has been adapted for the PMC holder, or adapting one already registered in your name.
• For a new vehicle, VRT7 says the vehicle must be adapted before registration.
• At the end of the minimum holding period, if you want relief on a replacement vehicle (you don't have to change it).
• Not for a leased vehicle: VRT7 says a vehicle acquired under any form of lease agreement doesn't qualify.

What you need before you start

• Your PPS number, date of birth and contact details (the vehicle must be in your name).
• The PMC holder's name, address, PPSN and date of birth, and a copy of the PMC if it is the first time on the scheme.
• Your IBAN, BIC and the name on the account for the repayment.
• The garage's name, address, VAT number and phone, if you bought from a dealer.
• The vehicle's VIN, engine size, fuel type, and whether it is new, used or imported.
• Invoices for the adaptations and the vehicle marked paid in full, or the Vehicle Registration Certificate (log book), for a used vehicle.

What’s on Form DD1 (Drivers and Passengers with Disabilities Scheme)

The 2025 edition has 4 pages. FileIt asks for it in 9 parts, and it is signed by Applicant:

1. Applicant detailsApplicant
2. What you are claiming asApplicant
3. Primary Medical Certificate holderApplicant
4. Bank account for the repaymentApplicant
5. Garage detailsApplicant
6. Vehicle detailsApplicant
7. Family member declarationApplicant
8. DeclarationApplicant
9. ChecklistApplicant

How to fill out Form DD1 (Drivers and Passengers with Disabilities Scheme), step by step

1 Applicant details

Your name, address with Eircode, email, daytime phone, PPS number and date of birth. The vehicle must be in the applicant's name.

2 Primary Medical Certificate holder

The person with the disability. If you are the driver with the PMC, these are your own details. First-time applicants send a copy of the Primary Medical Certificate.

3 Bank and garage details

The IBAN, BIC and name on the account the repayment goes to, then the name, address, VAT number and phone number of the garage.

4 Vehicle details and the claim category

The VIN, engine size, fuel type, new / used / import, and whether the vehicle is leased. Then tick whether you claim as a driver, passenger or family member, and whether the vehicle has adaptations, specific adaptations, extensive adaptations or adaptions for a wheelchair accessible vehicle.

5 Family member declaration

Only for a family member: the PMC holder's name and the address where they live permanently with you, your relationship to them, and a separate signature and date.

6 Declaration and checklist

Sign and date the declaration, which also authorises the repayment to your bank account. Then tick the checklist items you are enclosing.

Common mistakes to avoid

• Sending the form without its supporting documents: the form says everything will be returned to you.
• Claiming 'specific adaptations' as a passenger or family member. VRT7's summary table shows that category is for drivers only.
• Counting manufacturer options such as automatic transmission as adaptations. VRT7 says they don't qualify.
• Disposing of the vehicle before the end of the holding period, which means repaying all or part of the relief.
• Forgetting the family member declaration, or the waiver of residency forms if the PMC holder doesn't live with you.

After you fill it out

Print the DD1, sign the declaration (and the family member declaration if it applies), and post it with the supporting documents to FREEPOST, Office of the Revenue Commissioners, Central Repayments Office, Sarsfield House, Francis Street, Limerick V94 R972. VRT7 asks that paper forms are clearly marked as unable to do online.

Keep the original documents, as Revenue may ask for them. The Central Repayments Office can be reached on 01 738 3671.

Once the vehicle is in the scheme, VRT7 says it may also qualify for a motor tax exemption and the fuel grant. A copy of the filled DD1 stays in your FileIt vault.

Form DD1 (Drivers and Passengers with Disabilities Scheme): frequently asked questions

Official sources

• Blank form (PDF), published by Office of the Revenue Commissioners (Revenue): https://www.revenue.ie/en/vrt/documents/vrt/form-dd1.pdf
• Official instructions and guidance: https://www.revenue.ie/en/vrt/reliefs-and-exemptions/scheme-for-persons-with-disabilities.aspx
• Edition shown on this page: RPC020006_EN_WB_L_1 (November 2025) (checked 2026-09-28).

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.

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