In Ireland, individuals with disabilities can reclaim the Value-Added Tax (VAT) paid on certain aids and appliances designed to assist with daily activities or vocational tasks. This refund aims to alleviate the financial burden associated with purchasing necessary equipment.

Eligibility Criteria:

• Residency: Applicants must reside in Ireland.
• Disability Status: The claim must be made on behalf of a person with a disability.
• Qualifying Goods: The equipment must be aids or appliances that are either:
  • Specially constructed or adapted for use by the person with a disability.
  • Of a kind that, considering the nature of the disability, can be treated as specially constructed or adapted.

Examples of Qualifying Goods:

• Necessary domestic aids, such as eating and drinking aids and mobility aids.
• Walk-in baths or showers.
• Commode chairs or similar toilet aids.
• Medical or mobility recliners and riser chairs purchased from a medical supplier.
• Hoists and lifting or transfer aids, including stairlifts.
• Handrails and ramps specially constructed or adapted for persons with disabilities.

Exclusions:

• Services and rental costs do not qualify for VAT repayment.
• VAT paid on the purchase of motor vehicles is excluded under this scheme.
• In general, renovations of existing buildings and new builds do not qualify. However, specific ‘qualifying goods’ used in the construction or renovation may be eligible, subject to sufficient documentary evidence.

Application Process:

1. Gather Documentation: Collect the following supporting documents:
   • Evidence of the disability from a medical practitioner.
   • Invoices or receipts marked ‘paid in full’ containing:
     • Description of the goods.
     • Cost of goods, exclusive of VAT.
     • Amount of VAT paid and the VAT rate.
     • Total cost of the goods.
     • Supplier details and VAT registered number.
     • Customer details.
   • Evidence of any grant or other State financial aid, if applicable.
   • Evidence from a medical practitioner or manufacturer detailing how the item meets the needs of the person with the disability.
2. Submit the Claim: Claims can be submitted through the eRepayments system via MyAccount. Alternatively, paper applications can be made using Form VAT 61A.
3. Timeframe: Applications must be submitted within four years from the end of the taxable VAT period to which the claim relates.

By following this process, individuals can reclaim the VAT paid on eligible equipment, thereby reducing the overall cost and making essential aids more accessible.