Persons with disabilities

How to reclaim VAT on radios for the blind

An institution or society with its primary object being the enrichment of blind persons, may reclaim Value-Added Tax (VAT) on the purchase or importation of radio sets which are intended for the use of blind persons.

Applications for repayment must be submitted within four years from the end of the taxable period to which the claim relates.

Applications for repayment should be made on Form VAT 59.

An application for repayment of VAT should be sent to the Central Repayments Office.