I am advised by Revenue that the Value Added Tax (Refund of Tax Order) (No. 15) Order 1981 (S.I. 428 of 1981) provides for the refund of VAT incurred on qualifying goods for the use of persons with a disability. The conditions of the Refund Order include providing evidence that the person has a disability, and that the goods are for the purpose of assisting them to overcome their disability in the performance of essential daily functions.
Revenue can confirm that a claim was received from the person (details supplied) but some supporting documents were not initially supplied with the claim. The requested supporting documents have since been received, and the VAT repayment has now been processed and approved. The person should receive the refund within the next 5-7 working days.