Private Purchase of Aids and Appliances – VAT Refund

If a person does not qualify for the provision of equipment through any of the avenues described here, they may decide to purchase privately. It is worth noting that a refund of VAT may be claimed for certain aids and appliances used by a person with a disability to assist them with independent living and working. The refund is for the VAT paid on the purchase and installation of the equipment and does not apply to services or the rental of goods. Original invoices must accompany the application.

An application to Revenue (downloadable in a PDF format) is made using Form VAT 61a, and submitted with all supporting documentation to:
Revenue Commissioners
FREEPOST
Central Repayments Office
M: TEK II Building
Armagh Road
Monaghan
Tel: 047-62100
Email: cromon@revenue.ie
Website: www.revenue.ie

Details of qualifying criteria are also outlined on the application form which can be requested from the address above or downloaded directly in .pdf format. If you have any queries concerning VAT refunds generally, you can telephone the Accountant General's Office on LoCall 1890 20 20 33.

For more information, see VAT refunds on aids and appliances used by people with disabilities.