Donated medical and research equipment

How to reclaim VAT on research equipment?

The following can reclaim Value-Added Tax (VAT) incurred on the purchase or importation of any new research instrument or appliance which is purchased through voluntary donations:

• research institution
• university
• school
• similar educational body.

They must be engaged in medical research in a laboratory.

The principal conditions are that the instrument or appliance must be:

• €25,390 or more (exclusive of VAT).
• designed and manufactured for use in medical research.
• that no part of the funds used in the purchase of the goods is provided, directly or indirectly, by the State or a state body.
• subject to a recommendation by the Health Research Group.

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 72A together with supporting documentation should be returned to the Unregistered VAT repayments section.