Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that paragraph (xixa) of the Second Schedule to the VAT Act 1972 (as amended) provides for the zero-rating of a range of medical equipment and appliances for use by invalids or infirm persons. Excluded from the zero-rating, however, are corrective spectacles and contact lenses, which are liable to the 21% rate of VAT.

However, it should be noted that under the Value-Added Tax (Refund of Tax) (No. 15) Order 1981 repayment may be claimed of the VAT paid on certain special aids and appliances for disabled persons. These are aids and appliances which are specially constructed or adapted for use by a disabled person. Goods which, although not so specially constructed or adapted, are of such a kind as might reasonably be treated as so constructed or adapted having regard to the particular disablement of the person concerned also qualify. The relief is also available in certain circumstances to persons other than disabled persons who purchase such goods for handing over to a particular disabled person.

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.