You may reclaim Value-Added Tax (VAT) on certain aids, appliances and housing adaptations for use by persons with disabilities. The relief applies to VAT on the purchase of aids and appliances designed to assist persons with disabilities.
These aids and appliances are used by such persons to assist in the performance of daily functions, or in the exercise of a vocation. It must be demonstrated how any housing adaptations are specifically constructed or designed to assist the person with their specific disability and an occupational therapist report may be required in support of this. The relief is not allowed on services or on the rental of goods.
Examples of eligible goods are:
The relief is also available in certain circumstances to persons other than persons with disabilities. The relief may apply where other persons purchase such goods for the sole ownership, possession, and the exclusive use of a named person, or persons, with disabilities.
Hospitals, schools and similar institutions do not qualify for relief where the aids and appliances are for the benefit of the institution. The goods must be solely owned by, be in the sole possession and for the exclusive use of, the person with a disability.
A refund of the VAT on aids, appliances and housing adaptations may be claimed by a person other than the person with a disability. Revenue may require evidence that the aid or appliance is exclusively used by, and in sole possession of, the person with a disability.
Your application must be submitted within four years from the end of the taxable VAT period to which the claim relates.