WHAT ARE YOU ENTITLED TO?
If you live in Ireland and have a disability, you may get a refund of Value-Added Tax (VAT 23%) on certain special aids and appliances 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 VAT refunds. However, it is noting that VAT is not charged on all mobility items such as ramps, scooters and thus may not be applicable for a VAT refund.
THE RULES
You can claim a VAT refund on aids and appliances that help you carry out daily activities at home or work.
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 and for the exclusive use of the person with the disability. If the VAT refund is being sought by a person other than the user of the aid or appliance, the Revenue Commissioners may ask for evidence that the aid is solely owned by and is for the sole use of the person with the disability.
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
You may need to produce medical evidence of your disability. This will take the form a letter from your GP, public health nurse, OT etc.
VAT refunds are not allowed on:
- Services for people with disabilities
- Rented aids and appliances
To apply for a VAT refund on aids and appliances, you need to complete form VAT61a
which is available from Revenue's Central Repayments Office (see 'Where to apply' below). You can also apply online using eRepayments in Revenue's myAccount service
You must attach supporting documentation with your claim - for example, original invoices for all the goods in the claim or, in the case of imported goods, receipts for VAT paid at importation. In the case of a hire purchase agreement, you will need to supply a copy of the agreement and the invoice.
You must make your claim within 4 years from the end of the taxable period in which you purchased the aid or appliance. Taxable periods within each year are:
January/February
March/April
May/June
July/August
September/October
November/December
For example, a claim made in respect of an invoice issued in January 2016 must be made no later than February 2019.
*Information contained on this page is for information
purposes only and is subject to change by the revenue commissioners
For more information in relation to revenue and claiming VAT please click here
