Donated medical and research equipment
How to reclaim VAT on medical equipment
Hospitals or donors may reclaim Value-Added Tax (VAT) incurred on the purchase or importation of new medical instruments and appliances which are purchased through voluntary donations.
The principal conditions are that the instrument or appliance must 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
- that no part of the funds used in the purchase of the goods is provided directly or indirectly by the State, a State body or any public or local authority
- subject to a recommendation by the Minister for Health that, having regard to the requirements of the health services in the State, a refund of tax would be appropriate.
Applications for repayment must be submitted within four years from the end of the taxable period to which the claim relates.
The claim form VAT 72 together with supporting documentation should be returned to the Unregistered VAT repayments section.
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