I am informed by the Revenue Commissioners that repairs and maintenance of property for the elderly are not exempt from VAT. In certain circumstances, refunds of VAT can be claimed for work which is carried out to provide an aid to assist a disabled person. This would include for example the construction of specially adapted toilets or shower units.
In the case referred to the work in question appears to relate to routine rewiring of a house and this would not qualify for a refund of VAT. If the taxpayer has further queries in this regard, she can contact the Revenue Commissioners, Central Repayments Office in Monaghan, who will be happy to explain the conditions of refund to her. Their telephone number is 047 62100.