Ambicare Group Limited

VAT Refunds on Disability Products

VAT Refunds on Disability Products

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
Locall:1890 606061