James Breen (Clare, Independent)
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Question 286: To ask the Minister for Finance if he will give the same concessions to the visually impaired as are available to other people who suffer from disabilities in relation to VAT refund on components purchased by the aforementioned; and if he will make a statement on the matter. [26734/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that under certain circumstances a claim for refund of VAT may be considered in accordance with Value Added Tax (Refund of Tax) (No. 15) Order 1981. This order enables VAT paid on qualifying goods to be refunded where the goods are purchased for the exclusive use of disabled persons suffering a specified degree of disablement. Visually impaired persons are regarded as coming within the terms of this order and VAT refunds are regularly made in respect of qualifying items considered necessary to that particular disability. For such persons, qualifying items would include specially adapted computer equipment, braille books, braille writing equipment, braille converters and radar devices.

If the Deputy has a particular case or particular component in mind, he should contact the VAT Repayments Section in the Revenue Commissioners, Government Offices, Kilrush Road, Ennis, County Clare, who would be glad to clarify the position.