Tom Fleming (Kerry South, Independent)
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Question 70: To ask the Minister for Finance if he will furnish the entire VAT refund in respect of a person (details supplied) in County Kerry. [16030/11]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the Value Added Tax (Refund of Tax) (No.15) Order 1981 enables the Revenue Commissioners to refund the VAT paid on qualifying goods, which are purchased for the exclusive use of disabled persons suffering a specified degree of disablement. Qualifying goods means aids or appliances, including parts and accessories, specially constructed or adapted for use by a disabled person.

A repayment of VAT was made to the named person based on the original Occupational Therapist's report, which was submitted to Kerry County Council with a grant application. The Occupational Therapist recommended a large en-suite bedroom to accommodate a level access shower and changing bench. The proposed expenditure amounted to €32,300 (VAT inclusive). A County Council grant of €20,315 was approved.

The legislation governing this scheme does not provide for building work. However, as a concession, the repayment of VAT was based on the original proposed expenditure of €32,300, which included VAT in the amount of €4,360. A further repayment was granted in respect of VAT paid on the purchase of a Maxisky Hoist and Sling. The named person carried out further renovations in addition to those recommended by the Occupational Therapist and it is not possible to refund the VAT on these additional renovations.