dd2 PDF
dd2 PDF
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.:
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.
Address: ...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
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.