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, appliances and housing adaptations 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. It must be demonstrated how any housing adaptations are specifically constructed or designed to assist the person with their specific disability. An occupational therapist report may be required in support of this. 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 stairlifts
- communication aids designed for those unable to speak
- level access bathroom.
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
- 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
- for the exclusive use of, the person with a disability.
A refund of the VAT on:
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 through myAccount.
Applications must be submitted within four years from the end of the taxable VAT period to which the claim relates.
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