Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 148: To ask the Minister for Finance if a disability extension on a home qualifies for a VAT refund under the tax return regulations or has their been a change in the criteria in recent years. [34634/11]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that there is provision for the refund of VAT incurred on qualifying goods for the exclusive use of disabled persons. The provision is contained in the Value Added Tax (Refund of Tax) (No 15) Order 1981. The order specifies the degree of disability and defines the qualifying goods as 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 that would be necessary to meet the particular needs of the disabled person. Without a sufficient level of detail in relation to the composition of the disability extension mentioned by the Deputy it is not possible to say if all or some of the expenditure would qualify for a VAT refund under the Order. The criteria contained in the 1981 Order have not been changed in recent years. Any application under the Refund Order should be made on Form VAT 61A and submitted to the Revenue Commissioners' Central Repayments Office in Monaghan.