VAT refunds on aids and appliances for people with disabilities

If you live in Ireland and you have a physical or mental disability, you can get a refund of Value-Added Tax (VAT) on certain aids and appliances that you need.

A refund may also be available to someone else if they pay for your aids or appliances.

This scheme of VAT refunds can apply to adaptation and installation work being carried out to make a home more suitable for an older person or for a person with a disability.

The scheme does not apply if you have not been charged VAT on your purchase. For example, wheelchairs are zero-rated for VAT.

You can claim a VAT refund on aids and appliances that help you carry out daily activities at home or at work. Revenue may ask for medical evidence of your disability.

VAT refunds do not apply to services or on the rental of aids and appliances.

To claim a VAT refund you must:

• Live in Ireland
• Have a disability
• Need the aid or appliance to help with daily activities

The aid or appliance must be owned by the person with the disability and be for their exclusive use. If someone else is applying for the refund, Revenue may ask for evidence that the aid is owned by the person with the disability for their use only. In this case, the purchaser must not get the goods from their own business.

Examples of eligible aids and appliances include:

• Domestic aids, for example, eating and drinking aids
• Walk-in baths
• Commode chairs
• Lifting seats and specified chairs
• Braille books
• Hoists and lifts, including stair lifts
• Communication aids

Revenue has more information on how to reclaim VAT on aids and appliances for people with disabilities.

Housing adaptations

If you are having your home improved or adapted to make it more accessible, you may be able to claim a refund of VAT paid on the cost of installation and adaptation work. You may also qualify for a grant, such as the Housing Adaptation Grant for People with a Disability, the Mobility Aids Grant Scheme or the Housing Aid for Older People Scheme. Read more about housing grants and schemes.

Buying and adapting a vehicle

You can claim:

• Exemption or repayment of vehicle registration tax (VRT)
• Repayment of VAT on the purchase of a vehicle
• Repayment of VAT on the cost of adapting a vehicle

There are maximum limits to the amount you can claim.

Read more about tax relief for disabled drivers and passengers.

For a refund of VAT on aids and appliances, you can apply online using eRepayments in Revenue's myAccount service or ROS.

You can also apply by completing form VAT61a (pdf) and returning it to Revenue's Central Repayments Office.

You must attach supporting documentation with your claim - for example, original invoices for all the goods in the claim or, in the case of imported goods, receipts for VAT paid at importation. In the case of a hire purchase agreement, you will need to supply a copy of the agreement and the invoice.

You must make your claim within 4 years from the end of the taxable period in which you bought the aid or appliance. Taxable periods within each year are:

• January and February
• March and April
• May and June
• July and August
• September and October
• November and December

For more information, or to claim a refund on an aid or appliance, contact: