Apply for refund of Value-Added Tax (VAT) on aids and appliances for persons with disabilities
You can claim a refund of VAT on certain aids and appliances for the use of a person with a disability. These aids and appliances do not include motor vehicles.
You can make this claim if you are the person with the disability. In certain circumstances, you can also make this claim if you purchased the goods for use by a person with a disability.
You should make this claim through the eRepayments service.
What do you need to make a claim?
To make your claim through eRepayments, you will need:
- the details of your claim
- supporting documentation for your claim, including original invoices marked paid in full
- if it applies to your claim, a report by an educationalist, psychologist, or occupational therapist, and medical letters
- the International Bank Account Number (IBAN) and Bank Identifier Code (BIC) of your bank account.
How to access the service
You can access the eRepayments service through myAccount, by following these steps:
- sign in to myAccount
- click on the ‘eRepayments’ link under the ‘Payments - Repayments’ tab
- click 'Make a claim'
- select 'VAT - Value Added Tax'
- complete the process and include all details of your claim.
You can access the eRepayments service through the Revenue Online Service (ROS), by following these steps:
- sign in to Revenue Online Service (ROS)
- click on the ‘Other Services’ section in the ‘My Services’ area of ROS
- click on the ‘e-repayment Claims’ card.