Disabled persons – Aids and Appliances
Disabled persons – Aids and Appliances
Disabled persons may reclaim VAT paid on certain aids and appliances. The relief is also available in certain circumstances to persons other than disabled persons who purchase such goods for handing over to a particular disabled person. Applications for repayment can be made on 
Form VAT 61A (PDF, 128KB) – Claim for Refund of Value-Added Tax (VAT).
Examples of eligible aids and appliances include:
- Domestic aids, for example, eating and drinking aids
- Walk-in baths
- Commode chairs
- Lifting seats and specified chairs
- Braille books
- Hoists and lifts, including stair lifts
- Communication aids
Applications for repayment must be submitted within four years from the end of the taxable period to which the claim relates.
Any queries on same give me a call on 091 763817 or email me at oliver@taxereturnhelp.ie
