Jack Wall (Kildare South, Labour)
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Question 147: To ask the Minister for Finance if an old age pensioner, who is in receipt of a housing adaptation grant from a local authority for a stairlift, is entitled to claim back VAT even if they are not registered for VAT; and if he will make a statement on the matter. [34903/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Legislation does not provide for an exemption from VAT for pensioners in respect of house improvement projects. However, the Value Added Tax (Refund of Tax) (No 15) Order 1981 does provide for the refund of VAT on qualifying goods that are purchased for the exclusive use of disabled persons suffering a specified degree of disablement. The age of the applicant is not relevant but to qualify for a refund the applicant must have a specified degree of disablement as defined in the Refund Order. "Qualifying goods" are goods, which are aids or appliances, including parts and accessories, specially constructed or adapted for use by a disabled person. The provisions of the Order extend to works carried out on homes to adapt them to make them more accessible for disabled persons. To qualify for a refund under the order an application has to meet both criteria. In order to ascertain whether a VAT refund applies in the case in question, the person might contact the Revenue Central Repayments Office, TEK II Building, Armagh Road, Monaghan on 047 632100.