Vol. 510 No. 1
105 Ms Clune asked the Minister for Finance if he will remove VAT liabilities for the physical and sensory disability sectors in all areas essential to services provision; and if he will make a statement on the matter. [21911/99]
In general, bodies such as hospitals, educational facilities, charities and other bodies which provide services in respect of the physical and other disabilities are exempt for VAT purposes. This means that the bodies involved do not charge VAT on their services but, as a necessary corollary, they are unable to recover the VAT they bear on the goods and services that they purchase in the course of their activities. Generally speaking, VAT can only be recovered by registered businesses.
However it is possible under the VAT (Refund of Tax) (No. 15) Order, 1981 for individuals to obtain repayments 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 persons with a disability, as well as iron lungs and kidney machines, can qualify for relief.
Under the disabled drivers and passengers tax concession scheme, a qualifying driver or passenger can avail of vehicle registration tax, excise and VAT relief, subject to certain conditions, in respect of the purchase and operation of a motor vehicle. In certain circumstances, this relief is also available to organisations catering for the disabled.
