Mr. Tim Culhane:

Sure, no problem. There are already areas where we do this. For example, visually impaired people can reclaim the VAT on accessible products, that is, software and hardware. That already exists for AI glasses, etc. It is something that would be well worth look at. The cost of disability allowance would be the way to go there. It is something that has to be targeted. It is essential AI. It is something that will make a difference and it is also targeted at the people who really need it. This would not be a blanket provision. It probably is something that would need a bit of consideration.