Dáil Éireann Debate, Thursday - 1 February 2024
139. Deputy Paul Kehoe asked the Minister for Finance if a VAT refund on aids and appliances for persons with a disability can be considered for works (details supplied); and if he will make a statement on the matter. [3002/24]
Amharc ar fhreagraI am advised by Revenue that the VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the Directive provides that all goods and services are liable to VAT which is paid by the final consumer.
The Directive allows for historic VAT treatment to be maintained under certain conditions, and Ireland has retained the application of a refund order, the Value Added Tax (Refund of Tax) (No. 15) Order, 1981 (SI No. 428 of 1981), (Refund Order). Under EU VAT law it is not possible to widen the scope of the VAT Refund Order.
This refund order provides for the refund of VAT paid on certain aids and appliances for the exclusive use by persons with disabilities. The aids or appliances which qualify for a refund includes aids, appliance, parts and / or accessories which are specially constructed or adapted for use by a person with a disability 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 the particular disablement of that person. Mechanically propelled road vehicles are excluded from this refund order.
Claims for VAT incurred on repairs to existing home heating systems, or the installation of new heating systems are not typically repaid under the refund order as these systems are not considered to be specially constructed or adapted for use by a disabled person. However, claims under the refund order are assessed on a case-by-case basis and claims for such goods will be considered when accompanied by specific medical evidence that clearly demonstrates that they are essential in assisting a person with a disability to overcome this disability in performance of their daily functions or in exercise of their vocation.
Claims for refunds should be made on eRepayments through Revenue’s MyAccount. Alternatively, paper applications can be made on Form VAT 61A.
