Noel Grealish (Galway West, Progressive Democrats)
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Question 276: To ask the Minister for Finance his views on making works carried out through essential repairs grants and disabled persons' grants exempt from VAT (details supplied); and if he will make a statement on the matter. [32961/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that the rate of VAT that applies to a particular good or service is determined by the nature of the good or service, and not by the status of the customer. The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. There is no provision in European VAT law that would allow for a reduction or exemption from VAT on repairs for certain categories of consumer.

However, under VAT (Refund of Tax) (No. 15) Order, 1981 it is possible for individuals to obtain repayment of VAT expended on certain goods and appliances which assist persons with a disability overcome that disability. It is possible that certain repairs or adaptations may be eligible for a VAT refund under this scheme. Further information on VAT (Refund of Tax) (No. 15) Order, 1981 is available from VAT Refunds Section, The Revenue Commissioners, Government Buildings, Kilrush Road, Ennis, Co. Clare (tel. no. — 065-6849000). That office would be glad to answer any queries and provide the necessary application forms where required.