Value-Added Tax (VAT) may be reclaimed on certain aids and appliances exclusively used by the person with the disability and in his/her sole possession. Vat Relief applies to products which are designed to assist a person with a disability in overcoming their disability for performing daily functions or to work.
To be eligible for a VAT refund, the items do not have to be purchased or the Vat refund claimed for by the person with a disbility, however revenue may require evidence that the aid or appliance is exclusively used by the person with the disability and in his/her sole possession. That user must live in Ireland to be eligible.
Hospitals, schools and similar institutions do not qualify for relief under this order where the aids and appliances are for the benefit of the institution, rather than being solely owned by the person with the disability and being in the sole possession and for the exclusive use of the person with the disability.
Additionally, certain products such as Mobility Scooters, Wheeled Walking Aids, Wheelchairs and their Accessories are already VAT exempt. This means that the price of these items is excluding VAT on our website and as such a vat reclaim cannot be made on a zero rated item.
You can claim VAT relief on a range of products such as:
- Domestic Aids such as eating and drinking aids.
- Mobility Aids.
- Shower/Commode Chairs.
- Riser Recliners and Lifting Seats
- Hoists & Lifts.
VAT relief does not apply to:
- Rental items
- Service or installation charges
To get a Vat refund follow these three simple steps:
1. Order an item on our website and we'll automatically email you a copy of your invoice. The Vat amount that you will be able to reclaim will be clearly shown on your invoice.
2. Fill out the VAT 61A Form form with Revenue
3. Send this to revenues freepost address. It'll also help your application if you have your doctors stamp on the application as in some cases revenue may come back to you to request proof of necesssity.
Claims for repayment must be made within 4 years from the end of the taxable period to which the claim relates.