Persons with disabilities

How to reclaim VAT on aids and appliances for persons with disabilities

You may reclaim Value-Added Tax (VAT) paid on certain aids and appliances for use by persons with disabilities. Claims for repayment should be made on eRepayments through MyAccount. Alternatively, paper applications can be made on Form VAT 61A. Applications must be submitted within four years from the end of the taxable VAT period to which the claim relates. Claims must be in the name of the person who purchased the goods.  

Conditions include providing evidence which show:

• that a person has a disability
• and
• how the item(s) meet the needs of the person with the disability.

Qualifying goods

In order to qualify for this refund, goods must be:

• aids and appliances (including parts and accessories) which are specially constructed or adapted for use by the disabled person
• or
• although not so specially constructed or adapted, are of a kind that might be treated as such considering the nature of the disability of the person. 

Such goods must be used by the person with disabilities:

• for the purpose of assisting them in the performance of essential daily tasks 
• or
• in the exercise of a vocation.

Institutions do not qualify for relief where the aids and appliances are for the benefit of the institution.  For example, hospitals, schools, and similar institutions.

Services and rental costs are excluded and do not qualify for repayment. 

VAT paid on the purchase of motor vehicles are also excluded under the VAT refund for aids and appliances.

In general, renovations of existing buildings and new builds do not qualify for a VAT refund under this scheme. However, specific ‘qualifying goods’ used in the construction or renovation of the building may qualify, in certain circumstances. Sufficient documentary evidence will be required which demonstrates how these ‘qualifying goods’ meet the conditions of the legislation. These will be assessed on a case-by-case basis and processing these claims may take longer as a result.

Examples of qualifying goods are:

• necessary domestic aids which have been specially constructed or adapted for persons with disabilities
• walk in baths or showers which have been specially constructed or adapted for persons with disabilities
• commode chairs or similar toilet aids which have been specially constructed or adapted for persons with disabilities
• medical or mobility recliners and, or riser chairs specially constructed for persons with disabilities and purchased from a medical supplier
• hoists and lifting or transfer aids, including stairlifts
• and
• handrails and ramps which have been specially constructed or adapted for persons with disabilities.

The following supporting documentation must be submitted with each claim: 

• Evidence of a disability from a medical practitioner.
• Invoices or receipts which are marked ‘paid in full’ and contain: 
  • a description of the goods
  • the cost of goods, exclusive of VAT
  • the amount of VAT paid and the VAT rate
  • the total cost of the goods
  • the supplier details and VAT registered number
  • and
  • the customer details. 
• Evidence of any grant or other State financial aid, if applicable.
• Evidence of how the item is meeting the needs of the person with the disability from a medical practitioner
• or
• evidence from a manufacturer of how the item has been specially constructed or adapted for persons with a disability.

Items which have not been manufactured or specially constructed for a person with disabilities must have evidence from a medical practitioner regarding how they are meeting the person’s specific needs. The evidence must include details regarding how the item is assisting the person overcome their disability. 

For further information, please refer to the Frequently Asked Qustions (FAQs) page.

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