Claim for Refund of Value Added Tax (VAT) chargeable on aids

Updated on April 14, 2022

Applicant is seeking reimbursement for the value added tax (VAT) paid on aids and devices for people with disabilities, as per The VAT refund order No 15, 1981.

Claim for VAT Refund on Aids and Appliances for use by Persons with Disabilities

Reclaiming VAT (Value Added Tax) on certain devices and equipment used by people with disabilities is possible in the Republic of Ireland. People with disabilities who are unable to do everyday tasks or pursue a career because of their handicap are eligible for a VAT exemption on devices and appliances designed to help them overcome their limitations.
Services and rental items are not eligible for the tax break.
Other than disabled people, those who purchase such things for the sole ownership, possession, and exclusive use of a designated person or persons with disabilities may also be eligible for the relief.
Accessible house renovations are covered by the Order. It is not required to build a house to fulfil the needs of a disabled person, but rather to make certain modifications or adaptations that are necessary for that individual’s specific situation.

The above-mentioned Order does not cover refunds on motor vehicles for drivers with
disabilities or on motor vehicles for transport of persons with disabilities or on road
vehicles of any kind.

Please keep in mind that this reimbursement option is not available to VAT-registered businesses.
Your claim may be reduced by this amount if the claimant owes any outstanding taxes.

submitting an application via the internet
Access “myaccount” at www.revenue.ie (you must first register for “myaccount”).
In the “Payments/Repayments” section, click “eRepayments.” Then click “VAT – Value Added Tax.” After that, click on “Make a Claim.” Then click on “Form 61A – Aids and Appliances for Persons with Disabilities.” To finish and submit, go through steps one through five by clicking “Continue.”
You will be credited with your refund once your online claim has been verified as valid and approved. If your application has been approved, your bank or credit union account will be debited.

Fill out this form and mail it to the address listed above if you are unable to complete your application through myaccount.
Note that paper applications may take longer to process at peak times.

The information in this document is provided as a guide only and is not professional
advice, including legal advice. It should not be assumed that the guidance is
comprehensive or that it provides a definitive answer in every case.

IMPORTANT – Please read the following notes before you submit your claim

Some aids and appliances are eligible for a VAT refund under the Value-Added Tax (Refund of Tax) Order (No. 15) of 1981. This Order does not apply to institutions such as hospitals, schools, and similar facilities, when the aids and appliances are owned by the institution rather than by the person with a disability and used primarily by the person with a disability. When a person other than the person with a disability claims a VAT refund on aids or appliances, Revenue may request proof that the assistance or appliance is only used and owned by the person with a disability.

As part of the relief, “disability” is defined in broad terms to include both physical and mental ailments. At this link, you can get the SI 428/1981-Value Added Tax (Refund of Tax) (No. 15) Order, 1981.
http://www.irishstatutebook.ie/eli/1981/si/428/made/en/print
A person with a disability who purchases aids and appliances to help them accomplish everyday duties or in their vocation might receive a 3% VAT reduction.
Services and goods that are leased are not eligible for aid.
Some instances of qualified things include: A drinking and eating aid for people with disabilities, as well as walk-in bathrooms for people with disabilities
Adaptive equipment for people with disabilities, such as toilet seats, lift seats, and chairs.
Stair lifts and other hoists and lifters for the disabled
As well as purchases made by the disabled person, this Order covers items purchased by others for the sole ownership and possession of and exclusive use by a person or persons with disabilities. It is illegal for a donor to purchase goods on behalf of a person with a disability in the course of doing business.
This Order does not cover refunds for cars for people with disabilities, vehicles used to transport people with disabilities, or vehicles of any kind.
The name and address of the organisation that donated the grant, as well as any precise amounts sanctioned or received, must be submitted or uploaded as proof for each GRANT granted or received.
An occupational therapist’s complete report and a thorough contractor’s estimate must be provided/uploaded in the case of home modifications (e.g., Bathroom or Bedroom Adaptation).
Proof of your disability, such as a doctor’s note, may be required.
With your claim, be sure to include all original invoices that have been fully remitted, with the supplier’ name clearly visible, the date of the invoice, as well as their VAT number. This will ensure that your claim will be processed as quickly and accurately as possible.
You’ll need both your personal PPSN and the PPSN of the person with disabilities before you can submit an application.
Reimbursement claims must be filed within four years of the end of the taxable period.
Paper claim forms can be returned to the Central Repayments Office at M: TEK II Building, Armagh Road, Monaghan, H18 YH59 by mail. You can contact us at 047 62100 if you have any further questions (option 6).
Value Added Tax (VAT) Application (VAT) Claim for Refund (October 2019) (VAT)

Claim for Refund of Value Added Tax (VAT) chargeable on aids and
appliances for use by Persons with Disabilities
Claim made under Value Added Tax (Refund of Tax) (No. 15) Order, 1981, (S.I. No. 428/1981)
1. Details of Claimant

Please complete this section in BLOCK LETTERS
Personal Public Service Number (PPSN) of the Claimant:
Name:
Address:
PPSN of the person with a disability:
Name and Address of person with a disability for whose use the goods were supplied
(if different from above):
Nature of Disability:
Grant Approved/Received Yes No
Amount of Grant: Telephone Number:
2. Details of Claim
If there is insufficient space please attach separate list
Description of the Goods Name of Supplier Date of (a) supply or
(b) importation
Amount of Refundable
Irish VAT shown in
invoice(s)/receipt
TOTAL

3. Declaration

Penalties apply to anyone who deliberately makes a false statement to gain a refund of VAT. Sign the declaration below if you are satisfied that the options highlighted in bold font are removed.
a) Except for the Value Added Tax (Refund of Tax) (No. 15) Order, 1981, (S.I. No. 428/1981), I am not entitled to a deduction or repayment in accordance with section 59 of the Value Added Tax Consolidation Act 2010, or in accordance with section 104(3) of that Act, or under any regulation or order made under that Act; b) The tax for which this refund is requested does not fall under section 59 of the Act;
Signature: \sDate

Details of the Credit Union or Bank
In order to receive a refund straight to your bank or credit union account, you’ll need to provide your bank or credit union information.
Please provide your financial institution’s or credit union’s information in the following fields.
Account Number for an International Bank or Credit Union (IBAN) Character limit: 25
Identifier Code for Banks and Credit Unions (BIC) Character limit: 11
Account Holder’s Name
The Revenue Commissioners are responsible for tax collection and customs regulation. The Oireachtas has mandated that Revenue collect certain personal data from its customers for these and other statutory activities. If required by law, your personal information may be shared with other departments and agencies of the federal government.
On our Privacy page at www.revenue.ie, you will find all the information you need to know about your rights as a data subject and how we use your information. Requests for a physical copy of this policy can also be made.