Claim for VAT Refund on Aids and Appliances for use by Persons with Disabilities
Value-Added Tax (VAT), charged and paid within the Republic of Ireland, may be reclaimed on certain aids and appliances for use by persons with disabilities.The relief applies to VAT on the purchase of goods which are aids and appliances designed to assist a person with disabilities to overcome his or her disability 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.
The relief is also available in certain circumstances to persons other than disabled persons who purchase such goods for the sole ownership, possession and the exclusive use of a named person or persons with disabilities.
The provisions of the Order extend to works carried out on homes to adapt them to make them more accessible for persons with disabilities. The provisions do not apply to the actual construction of a home but would apply, for example, to certain alterations or adaptations which would be necessary to meet the particular needs of the person with the disability.