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Are there taxes on wheelchair-accessible taxis?

Hello,

I want to buy a wheelchair-accessible minivan for my taxi business in Ireland. Will I have to pay all the VAT, VRT etc or are wheelchair-accessible vehicles free of these payments?

Thanks in advance.

Angela Cunningham (Co Leitrim)

Nov 2025 Filed under: taxi


Expert answer

Revenue does run a tax-relief scheme for vehicles adapted for drivers and passengers with disabilities, but the Government has confirmed that this does not apply to public service vehicles such as taxis or hackneys, wheelchair-accessible or not. In other words, a wheelchair-accessible taxi is not automatically free of VAT and VRT.

What you can benefit from is the National Transport Authority's Wheelchair Accessible Vehicle (WAV) Grant Scheme, which offers a cash grant towards the cost of buying or converting a wheelchair-accessible taxi or hackney. That grant doesn't remove VAT or VRT, but it can significantly reduce the overall cost to you – by up to €17,500 depending on the age of the vehicle.

Read the information guide on the WAV Grant Scheme here

Shane O' Donoghue - Complete Car Advisor


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