If you live in Ireland and have a disability, you may get a refund of Value-Added Tax (VAT) 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.
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:
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. 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:
You may need to produce medical evidence of your disability.
VAT refunds are not allowed on:
You can claim remission or repayment of vehicle registration tax (VRT), repayment of Value-Added tax (VAT) on the purchase of a vehicle and repayment of VAT on the cost of adapting a vehicle, up to a maximum amount. You can find out more in our document, Tax relief for disabled drivers and passengers.
To apply for a VAT refund on aids and appliances, fill in claim form VAT 61A (pdf) .
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:
For example, a claim made in respect of an invoice issued in January 2013 must be made no later than February 2016.
If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 8pm) or you can visit your local Citizens Information Centre.