How to reclaim VAT on aids and appliances for disabled persons
Value-Added Tax (VAT) may be reclaimed on certain aids and appliances for use by persons with disabilities. The relief applies to VAT on the purchase of goods which are aids and appliances designed to assist a person with disabilities to overcome his or her disability in the performance of daily functions or in the exercise of a vocation. The relief is not allowed on services or on the rental of goods.
Examples of eligible goods are:
- Necessary domestic aids (for example drinking and eating aids designed solely for persons with disabilities).
- Walk-in baths designed for persons with disabilities.
- Commode chair and so on.
- Lifting seats and specified chairs designed for persons with disabilities.
- Hoists and lifters designed for invalids including stair lifts.
- Communication aids designed for those unable to speak.
The relief is also available in certain circumstances to persons other than disabled persons who purchase such goods for the sole ownership, possession and the exclusive use of a named person or persons with disabilities.
Hospitals, schools and similar institutions do not qualify for relief where the aids and appliances are for the benefit of the institution, rather than being solely owned by the person with disabilities and being in the sole possession and for the exclusive use of the person with disabilities.
Where the refund of the VAT on aids or appliances is claimed by a person other than the disabled person, Revenue may require evidence that the aid or appliance is exclusively used by the person with disabilities and in his or her sole possession.
Applications for repayment should be made on eRepayments.
Applications for repayment must be submitted within four years from the end of the taxable period to which the claim relates.
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