VRT back on 2nd hand car for disabled passenger

Fleagle

My mother has a primary medical cert and I am buying a 2nd hand car to transport her as a passenger. The revenue site says that you can claim the "residual value" of the VRT so I assumed that if the VRT was 20% that you could claim back 20% of the cost of the car (+VAT). I spoke to a car dealer today who said that you could only claim the whole amount on a new car and the revenue would only give you a quarter of the VRT back on a 2nd hand car. Doesn't make any sense to me. Has anyone bought a 2nd hand car on this scheme?

kildare.17hmr

Never heard of it on second hand cars that are already registered in this country but thats not to say its not there. I did however sell a fair few uk cars to people in your position who got their vrt covered with the primary medical cert

crosstownk

I'm not aware of any way to get VRT back on a used Irish car as the VRT has already been paid. Maybe such a scheme exists but I doubt it. Check with Revenue.

mickdw

Yep, it can be got back on a used irish car. You would get an amount returned by cheque for both vrt and the vat sum charged by the dealer.
I figure the vrt allowable would be similar to the figure on the vrt calculator for importing a car of similar age, mileage etc as yours.

colm_mcm

From citizens info site



Disabled Passengers
You can claim tax relief on

A new vehicle
A used vehicle that has been purchased from an authorised dealer and that has not been previously registered in the state
You can also buy a previously registered used vehicle, in which case the amount of the repayment will be the residual tax contained in the value of the vehicle.

If you bought the vehicle before you qualified as a disabled person, a repayment of VAT and VRT, appropriate to the market value of the vehicle at the time of entry to the scheme, will be made.

The pre-tax cost of adapting the vehicle must amount to at least 10% of its pre-tax cost.

A vehicle that has been acquired under a hire-purchase agreement qualifies for tax relief.

Fleagle

Thanks