Dáil Éireann debate -
Tuesday, 27 Apr 1999

Vol. 503 No. 6

Written Answers. - Value Added Tax.

Enda Kenny

Question:

147 Mr. Kenny asked the Minister for Finance the proposals, if any, there are to allow for VAT being deductible in respect of the physical and disability sector where receipts for goods purchased are accompanied by doctor's certificates indicating the purchases being both essential and necessary; and if he will make a statement on the matter. [10938/99]

Minister for Finance (Mr. McCreevy)

EU VAT law with which Irish VAT law must comply does not allow for any form of VAT deductibility for non-taxable persons.

However it is possible under VAT (Refund of Tax) (No. 15) Order, 1981, for individuals with disabilities to obtain repayment of VAT expended on certain aids and appliances which assist persons with a disability overcome that disability. For example, walk-in-baths, lifting seats and chairs, hoists and lifters and stair lifts designed for people with a disability, as well as iron lungs and kidney machines can qualify for relief.

To seek a refund, those concerned should contact VAT refunds section, Revenue Commissioners, Government Buildings, Kilrush Road, Ennis, County Clare tel. no. 065-40394. That office would be glad to answer any queries and provide the necessary application forms where required. It is advisable to contact that office prior to making any purchases in order to ascertain eligibility for a refund. It should be noted that refunds can only be granted on production of an invoice for the goods purchased and, depending on the nature of the claim, medical evidence of the condition of the person with a disability may also be required.