Michael Ring
Ceist:184 Mr. Ring asked the Minister for Finance if the VAT paid on the purchase of a power wheelchair can be reclaimed or the cost of the power wheelchairs deducted against tax liability. [18623/99]
Written Answers - Tax Rebates.
Under the VAT (Refund of Tax) (No 15) Order 1981 it is possible for individuals of all ages to obtain refunds in respect of certain aids and appliances, which assist persons with a disability overcome that disability. Before any purchase is made the individual should contact the VAT refunds section, Office of the Revenue Commissioners, Government Buildings, Kilrush Road, Ennis, County Clare (tel: 065 684 1200) to ensure that the VAT can be refunded.
In addition, taxpayers can claim income tax relief in respect of certain medical expenses on their own behalf or in respect of a spouse, dependent children or a qualifying dependent relative. For example, it is possible to obtain tax relief in respect of an orthopaedic bed or chair or a wheelchair or wheelchair lift where prescribed by a doctor. Form IT 6 which is available from the Revenue Commissioners gives further information.