Dáil Éireann Debate, Wednesday - 6 April 2022
40. Deputy Róisín Shortall asked the Minister for Finance if a person can apply for a second VAT reclaim under S.I. No. 428/1981 - Value-Added Tax (Refund of Tax) (No. 15) Order, 1981 for an upgraded appliance if they have already received a VAT reclaim on an older version of this device. [18696/22]
View answer41. Deputy Róisín Shortall asked the Minister for Finance if a person can apply for more than one VAT reclaim under SI. No. 428/1981 - Value-Added Tax (Refund of Tax) (No. 15) Order, 1981 on new equipment purchased during the four-year period. [18697/22]
View answer42. Deputy Róisín Shortall asked the Minister for Finance if there is a list of approved devices available to him under S.I. No. 428/1981 - Value-Added Tax (Refund of Tax) (No. 15) Order 1981 that he can share with Dáil Éireann. [18698/22]
View answerI propose to take Questions Nos. 40, 41 and 42 together.
I am advised by Revenue that the Value Added Tax (Refund of Tax) (No 15) Order 1981 provides for the refund of VAT incurred on qualifying goods for the use of persons with a disability. The Order specifies the degree of disability and defines the qualifying goods as goods which are aids or appliances, including parts and accessories, specially constructed or adapted for use by a disabled person and includes goods which, although not so specially constructed or adapted, are of such a kind as might reasonably be treated as so constructed or adapted having regard to a particular disablement of that person. Where a person establishes to the satisfaction of Revenue that they have paid VAT in respect of a qualifying good and fulfills other conditions set out in the Refund Order they may be entitled to the refund.
An application for a refund of VAT for an upgraded product may be successful if evidence is supplied that the upgraded product is better in assisting with the specific disability than the previous product on which a refund was claimed. The Refund Order does not contain a time limit for the refund application, nor is there a specific list of approved devices which can avail of the refund although items such as domestic aids necessary for eating and drinking, hoists and chairs lift are examples of qualifying goods.
Each claim received by Revenue in relation to this Refund Order is evaluated on its own merits, from the point of view of the extent of the applicant’s disability and the nature of the claim received.
Any application under the Refund Order should be made on Form VAT 61A and submitted to the Revenue Central Repayments Office in Monaghan. Further information is available on the Revenue website www.revenue.ie. Revenue can also assist with specific queries which can be raised through the myAccount function on the Revenue website.
If the Deputy has a specific case in mind she should refer it to my office for referral to Revenue or directly to Revenue.
