Michael McGrath (Cork South Central, Fianna Fail)
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Question 208: To ask the Minister for Finance the position regarding an appeal for the repayment of VAT on an appliance in respect of a person (details supplied) in County Cork [37326/10]

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 enables Revenue to refund the VAT paid on qualifying goods which are purchased for the exclusive use of disabled persons suffering a specific degree of disablement. The relief applies to VAT on the purchase of aids and appliances designed to assist a disabled person to overcome his/her disability in the performance of daily functions or in the exercise of a vocation. Typical examples of qualifying aids and appliances include necessary domestic aids (e.g. drinking and eating aids designed solely for the disabled); walk-in baths designed for the disabled; commode chairs and similar facilities; lifting seats and specified chairs designed for the disabled; hoists and stair lifts designed for invalids; communication aids designed for those unable to speak. The installation of a domestic central heating system does not qualify for relief under the Value Added Tax (Refund of Tax) (No.15) Order 1981.