Persons with disabilities
How to reclaim VAT on aids and appliances for persons with disabilities
You may reclaim Value-Added Tax (VAT) on certain aids and appliances for use by persons with disabilities. The relief applies to VAT on the purchase of aids and appliances designed to assist persons with disabilities.
These aids and appliances are used by such persons to assist 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 chairs and similar aids.
- 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 persons with disabilities. The relief may apply where other persons 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. The goods must be solely owned by, be in the sole possession and for the exclusive use of, the person with a disability.
A refund of the VAT on aids or appliances may be claimed by a person other than the person with a disability. Revenue may require evidence that the aid or appliance is exclusively used by, and in sole possession of, the person with a disability.
You should make applications for repayment on eRepayments.
Your application must be submitted within four years from the end of the taxable period to which the claim relates.
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