Vat Reclaim scheme for Mobility Aids and Appliances
If you live in Ireland and have a disability you may be entitled to reclaim VAT on certain products which are designed to assist a person with a disability in overcoming their disability for performing daily functions or to work.
The item does not need to have been purchased by the disabled person in question, but is claimed by whoever incurred the cost. You may need to offer evidence that the aid or appliance is exclusively used by the person with the disability and is in their sole possession.
The following eligibility criteria apply:
- The eligible individual must reside in Ireland
- The eligible individual must have a physical or mental health disability
- The eligible individual needs the aid or appliance to help with daily activities or to work
- The aid or appliance must be solely owned and for the exclusive use of the person with the disability
- Medical Evidence of disability may be requested - eg. a letter from your GP, OT or Physio
You can reclaim VAT on items including:
- Domestic aids for eating and drinking
- Commode Chairs or similar toilet aids
- Rise and Recline Chairs and Lifting Seats that have been specially constructed for persons with disabilities and purchased from a medical supplier
- Handrails or ramps specially constructed or adapted for persons with disabilities.
-
Hoists and lifting / transfer aids including stairlifts
VAT relief does not apply to delivery, service or installation charges
There are other products such as wheelchairs and wheelchair cushions that are VAT rated 0%, but as there is no VAT charged then there is none to be reclaimed.
Further details can be found at: https://www.revenue.ie/en/vat/documents/form-vat61a.pdf