Wednesday 4th September 2019
Introduction
If you live in Ireland and you have a disability, you may get a refund of Value-Added Tax (VAT) on certain special aids and appliances that you need. In some cases people who pay for aids and appliances that are for the exclusive use of a person with a disability can also claim the VAT refund. People with both physical and mental disabilities can avail of these refunds. This scheme of VAT refunds on aids and appliances can also apply to adaptation and installation work being carried out to make a home more suitable for an older person or for a person with a disability.
Rules
Under the Value-Added Tax (Refund of Tax) (No. 15) Order 1981, you can claim a VAT refund on aids and appliances that help you carry out daily activities at home or at work. You may need to produce medical evidence of your disability. VAT refunds are not allowed on services for people with disabilities or on rental aids and appliances. To claim a VAT refund you must:
- Live in Ireland.
- Have a disability.
- Need the aid or appliance to help with daily activities.
The aid or appliance must be owned by the person with the disability and be for their exclusive use. If the VAT refund is being sought by someone other than the user of the aid or appliance, Revenue may ask for evidence that the aid is solely owned by the person with the disability and is for their sole use. In this case, these goods must not be supplied in the course of a business run by the purchaser of the goods.
Examples of eligible aids and appliances include
- Domestic aids, for example, eating and drinking aids.
- Walk-in baths.
- Commode chairs.
- Lifting seats and specified chairs.
- Braille books.
- Hoists and lifts, including stair lifts.
- Communication aids.
