VAT on aids and appliances for persons with disabilities

VAT on aids and appliances for persons with disabilities

You may reclaim Value-Added Tax (VAT) on certain aids and appliances for use by persons with disabilities. The relief applies to VAT on the purchase of aids and appliances designed to assist persons with disabilities.

These aids and appliances are used by such persons to assist in the performance of daily functions or in the exercise of a vocation. The relief is not allowed on services or on the rental of goods.

Examples of eligible goods are:

1. Necessary domestic aids (for example drinking and eating aids designed solely for persons with disabilities).
2. Walk-in baths designed for persons with disabilities.
3. Commode chairs and similar aids.
4. Lifting seats and specified chairs designed for persons with disabilities.
5. Hoists and lifters designed for invalids including stair lifts.
6. Communication aids designed for those unable to speak.

A refund of the VAT on aids or appliances may be claimed by a person other than the person with a disability. Revenue may require evidence that the aid or appliance is exclusively used by, and in sole possession of, the person with a disability.

You should make applications for repayment on eRepayments. on www.revenue.ie

Your application must be submitted within four years from the end of the taxable period to which the claim relates.

Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie