Donated medical and research equipment
How to claim a refund of Value-Added Tax (VAT) on research equipment?
The following can reclaim VAT incurred on the purchase or importation of any new research instrument or appliance purchased through voluntary donations:
- research institution
- similar educational body.
They need to be involved in medical research in a laboratory.
The principal conditions are that the instrument or appliance need to be:
- €25,390 or more (exclusive of VAT).
- designed and manufactured for use in medical research.
- purchased without any funds provided, directly or indirectly, by the State or a state body.
- subject to a recommendation by the Health Research Group.
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 72A together with supporting documentation to the Unregistered VAT repayments section.