Bernard Allen (Cork North Central, Fine Gael)
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Question 200: To ask the Tánaiste and Minister for Finance the reason a person (details supplied) in County Cork had their application for a refund of VAT charges on aids and appliances for use by disabled persons under the VAT refund scheme rejected. [19871/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that The Value Added Tax (Refund Of Tax) (No. 15) Order 1981 allows for VAT paid on qualifying goods to be refunded where the goods are purchased for the use of disabled persons suffering a specified degree of disablement. Qualifying goods are defined as "goods other than mechanically propelled road vehicles which are aids or appliances, including parts and accessories, specially adapted for use by disabled persons and includes goods which, although not so specially constructed or adapted might reasonably be treated as so constructed or adapted having regard to the particular disablement of that person".

The person concerned made an application to the Revenue Commissioners for a refund of VAT incurred on the provision of a gas fired central heating system complete with radiators for his home. The Revenue Commissioners consider that it would not be reasonable to treat a gas fired central heating system as being specially constructed or adapted having regard to a person with the specific health condition concerned and therefore regret that they are unable to grant this application.