Donated medical and research equipment
How to claim a refund of Value-Added Tax (VAT) on medical equipment
Hospitals or donors may reclaim VAT incurred on the purchase or importation of new medical instruments and appliances purchased through voluntary donations.
The principal conditions are that the medical instrument or appliance need to be:
- €25,390 or more (exclusive of VAT)
- designed and manufactured for use solely in medical research or in diagnosis, prevention or treatment of illness
- purchased without any funds provided directly or indirectly by the State, a State body or any public or local authority
You need to submit applications for repayment within four years from the end of the taxable period to which the claim relates.
You should return the claim form VAT 72 together with supporting documentation to the Unregistered VAT repayments section.
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