Vol. 459 No. 6
63 Mrs. T. Ahearn asked the Minister for Finance if he will allow a VAT refund on the donation of a closed circuit television video magnifier to persons (details supplied) in County Tipperary; and if he will make a statement on the matter. [18654/95]
I am informed by the Revenue Commissioners that the terms of the value added tax legislation only provide for a refund of VAT, on aids or appliances for use by persons with disabilities, purchased by or on behalf of a qualifying individual. In the case in question, the equipment was donated to a training facility for general use and consequently does not qualify for a refund.
