Can I claim a VAT refund on Medical Equipment in Ireland?
You can claim a refund on medical or disability equipment purchased privately. This includes aids and appliances used by people with a physical or mental disability. A refund may also be available to someone who pays for aids and appliances, that are for the exclusive use of someone else, who has a disability.
In order to claim a VAT refund on your mobility product or daily living aid, you must adhere to the following criteria to see if you are applicable:
Such goods must be used by the person with disabilities for the purpose of assisting them in the performance of essential daily tasks or in the exercise of a vocation.
The refund is typically 23% of the purchase price.
For example, if you buy a product for €600, you can get €138 refunded.
- You don’t need to be a business, or registered for VAT, to claim your refund.
- The equipment must be new. It should not be funded directly or indirectly by the State or any public authority.
- Institutions do not qualify for relief where the aids and appliances are for the benefit of the institution. Eg: hospitals, schools, and similar institutions.
- Services and rental costs are excluded and do not qualify for repayment.
- These aids and appliances do not include motor vehicles, under this scheme.
- The scheme does not apply if you have not been charged VAT.
Examples of Qualifying Goods:
- Necessary domestic aids
- Walk in baths or showers
- Commode chairs or similar toilet aids
- Medical or mobility recliners and, or riser chairs
- Hoists and lifting or transfer aids, including stairlifts, handrails and ramps.
Renovations / New Builds
- Renovations of existing buildings and new builds do not qualify for a VAT refund under this scheme. However, specific ‘qualifying goods’ used in the construction may qualify, in certain circumstances.
- Sufficient documentary evidence will be required, these will be assessed on a case-by-case basis.
Application Process
- Claims for repayment can be made on eRepayments through MyAccount.
- Paper applications can be made on Form VAT 61A.
- https://www.revenue.ie/en/vat/documents/form-vat61a.pdf
