Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 64: To ask the Minister for Finance his views on allowing for a VAT refund or disregard for works carried out on homes to adapt them to make them more accessible for disabled persons in the same way as a VAT refund is available on adaption works carried out on vehicles for disabled users; and if not; if he will give the matter consideration. [14339/10]

Brian Lenihan Jnr (Dublin West, 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 provides for the refund of VAT on qualifying goods that are purchased for the exclusive use of disabled persons suffering a specified degree of disablement. "Qualifying goods" are goods which are aids or appliances, including parts and accessories, specially constructed or adapted for use by a disabled person and includes 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 a particular disablement of that person.

The provisions of the Order extend to works carried out on homes to adapt them to make them more accessible for disabled persons. The provisions do not apply to the actual construction of a home but would apply, for example, to certain alterations or adaptations which would be necessary to meet the particular needs of the disabled person.

Applications under the Refund Order should be made on Form VAT 61A and submitted to the Central Repayments Office in Monaghan.