VAT Rates

MEDICAL EQUIPMENT - FOR BLIND PERSONS

Rate

Standard rate

Remarks

VAT may be refunded to blind persons on their purchase of goods used by them for the purpose of overcoming the disability. See VAT section on Repayments to Unregistered Persons on the Revenue website for further information.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(a)

Link to further information