REBATES

REBATES

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For many years the government has allowed a rebate on Customs Import Duties on imported vehicles and Ad Valorem Excise Duties on locally manufactured new vehicles for people who have physical disabilities. In April 2008 a meeting was held between the National Council for Persons with Physical Disabilities South Africa (NCPPDSA), National Automobile Association Manufacturers of South Africa (NAAMSA), South African Revenue Services SARS and the Department of Trade and Industry (DTI). The procedure laid out below was agreed on by these parties. Over the years, SARS has reduced the percentage of Import duties payable on imported vehicles, therefore the rebate amount claimable has also reduced. There is no standard amount as it now varies according to which country the vehicle originates from. The figure can be confirmed by the vehicle dealer, but it is generally in the region of 10% – 15% of the ‘before VAT’ value of the vehicle. In order to claim this rebate a permit is first required from the DTI. This can save you quite a lot of money, but only if you are willing to follow the paper trail that goes with it.

Should you need any help contact Edwina Ludick (011 452 2774) or nationaloffice@ncppdsa.org.za at the NCPPDSA.

GUIDELINES FOR EVALUATION OF REBATE PERMITS FOR VEHICLES FOR PERSONSWITH PHYSICAL DISABILITIES

For drivers with physical disabilities:

 A rebate permit will be issued if:

  •  The vehicle is right hand drive and has been homologated by the SABS to comply with the South African national road safety requirements to register the vehicle with the licensing authorities; and
  •  Hand controls have been fitted at the time of importation or will be fitted to the accelerator and brake pedals of the vehicle within a period of three months from the date of importation; or
  •  Electronic controls have been fitted at the time of importation or will be fitted within a period of three months from the date of importation to allow physically disabled person to drive the vehicle; or
  •  Brake and accelerator pedals have been swapped at the time of importation or will be swapped within a period of three months from the date of importation of the vehicle; or
  •  Brake and accelerator pedals have been extended at the time of importation or will be extended within a period of three months from the date of importation of the vehicle

A rebate permit will not be approved if:

  •  The vehicle is a left hand drive vehicle and has not been homologated by the SABS that it complies with the national road safety requirements of the licensing authorities: and;
  •  Only the indicator lever/control of the vehicle has been moved at the time of import or will be moved from left to right or vice versa; or
  •  The person is too tall to drive an ordinary vehicle but no adaptation is needed to drive a vehicle, except that the steering wheel folds away to allow access into the vehicle, this being a standard design feature of the vehicle that is produced in this way for all persons; or
  •  The person has a spinal problem or disease that has not progressed to such an extent that a special adaptation, except an automatic gearbox or options such as power steering, is required to drive the vehicle.

For passengers with physical disabilities:

Rebate permits will be granted if:

  • The vehicle is right hand drive and has been homologated by the SABS to comply with the national road safety requirements to register the vehicle with the licensing authorities; and
  • The organization that applies for the rebate permit is registered with the National Council for Persons with Physical Disabilities to care for persons with physical disabilities or the individual that applied for the rebate permit is registered with the International Trade Admistration Commission of South Africa to care for a specific person with a physical disability; and
  • The vehicle has been structurally adapted, i.e. the floor-pan of the vehicle has been modified to incorporate clamps/clips and an anchorage for the safety harness to hold the wheelchair and physically disabled person steady and in position when the vehicle is driven at the time of importation or will be structurally adapted within a period of three months from the date of importation; or
  • Railings are fitted to the door and sides of the vehicle for a disabled person to hold onto when the vehicle is in motion at the time of importation or will be structurally adapted within a period of three months from the date of importation; or
  • The vehicle is fitted with medical equipment, such as an oxygen cylinder, to allow the disabled person to be transported at the time of importation or will be fitted within three months of the date of importation of the vehicle.

No rebate permits will be granted if:

  • The vehicle is a left hand drive vehicle and has not been homologated by the SABS that it complies with the road safety requirements of the licensing authorities; and
  • No structural adaptation is to be or has been made to the vehicle to transport persons.(fitting only of a hoist to the vehicle is considered to be insufficient on its own) and/or
  • The vehicle is used only occasionally by a non-registered person/organization to transport the physically disabled person.