Brendan Smith (Cavan-Monaghan, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

158. To ask the Minister for Finance if he will clarify the matter in relation to VAT refunds on disabled persons extensions and walk-in showers for elderly with mobility problems; if he will outline the projects which do not allow the applicant to apply to the Revenue Commissioners for VAT refund; and if he will make a statement on the matter. [21549/13]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by the Revenue Commissioners that a provision exists for the refund of VAT incurred on qualifying goods for the use of disabled persons. The Value Added Tax (Refund of Tax) (No 15) Order 1981 specifies the degree of disability and defines the qualifying goods. In this context qualifying goods are defined 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, including the installation of walk-in-showers, 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. Age is not specifically mentioned in the Order as a degree of disability.

Any application under the Refund Order should be made on Form VAT 61A and submitted to the Revenue Commissioners’ Central Repayments Office in Monaghan.