Dáil Éireann Debate, Thursday - 25 May 2023
131. Deputy Neasa Hourigan asked the Minister for Finance whether VAT refunds are available specifically on the purchase of through-floor lift used by people with disabilities; and if he will make a statement on the matter. [25471/23]
View answerI 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 fulfils other conditions set out in the Refund Order they may be entitled to the refund. 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. Generally, through-floor lifts are considered qualifying goods and refunds are allowable once the conditions of the Refund Order have been met.
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/en/vat/repayments-to-unregistered-persons/disabled-persons/reclaim-vat-aids-appliances.aspx
