Dáil Éireann debate -
Thursday, 24 Feb 2000

Vol. 515 No. 2

Written Answers. - Tax Relief.

Róisín Shortall

Question:

123 Ms Shortall asked the Minister for Finance if he will introduce relief on VAT for all work completed under the housing assistance for disabled persons operated through the local authorities in the interests of consistency and fairness; and if he will make a statement on the matter. [5722/00]

Minister for Finance (Mr. McCreevy)

EU VAT law with which Irish VAT law must comply does not allow for the extension of VAT repayments or reliefs to the construction costs of home improvements whether operated through the local authorities or by any other organisation which specifically relate to the disability of the person.

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, The Revenue Commissioners, Government Buildings, Kilrush Road, Ennis, County Clare, telephone number – 065 6841200. That office would be glad to answer any queries and provide the necessary application forms where required. Indeed, 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.