VAT refunds on aids and appliances used by people with disabilities
Information
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.
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. 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
You may need to produce medical evidence of your disability.
VAT refunds are not allowed on:
- Services for people with disabilities
- Rented aids and appliances
Buying and adapting a vehicle
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.
How to apply
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:
- 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 2010 must be made no later than February 2014.
Where to apply
For more information or to claim a refund on an aid or appliance contact:
Central Repayments Office
Office of the Revenue Commissioners
M: TEK II Building
Armagh Road
Monaghan
Ireland
Tel:+353 (0)47 62100
Homepage: http://www.revenue.ie
Email: cromon@revenue.ie
Language
Related Documents
- Tax relief for disabled drivers and disabled passengers
The Disabled Drivers and Disabled Passengers Scheme provides a range of tax reliefs for disabled drivers and disabled passengers in Ireland. - Tax reliefs for people with a visual impairment
If you live in Ireland and have certain visual impairments, you may claim a reduction in the amount of tax that you are required to pay. Information is also provided on the VAT refund scheme for aids and applicances. - Value Added Tax
Value Added Tax (VAT) is included in the price of most products and services that we use every day. You may also be liable to pay VAT if you buy online. Find out more about VAT and how it is paid.
Contact Us
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.