Brendan Griffin (Kerry South, Fine Gael)
Link to this: Individually | In context | Oireachtas source

187. To ask the Minister for Finance the rebate available to persons with disabilities for expenditure on essential home adaptations, fuel, transportation, equipment and other related expenses; and if he will make a statement on the matter. [7807/14]

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

I am advised by the Revenue Commissioners that Income Tax relief and/or refunds of VAT/VRT/mineral oil tax may be available depending on a number of factors including the nature of the person's disability and the medical equipment the person requires.  There are a range of differing rules and conditions to be satisfied, depending on the scheme.  Information is available on the Revenue Commissioners website (). 

In general, a person with a disability may be entitled to Income Tax relief under section 469 of the Taxes Consolidation Act 1997 in respect of qualifying expenses incurred on the supply, maintenance or repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner and on transport by ambulance.  In addition, the Home Renovation Incentive (HRI), that provides for an income tax credit for homeowners who carry out repair, renovation or improvement work on their only or main residence, may also be available for home adaptations on qualifying work costing between €5,000 (inclusive of VAT) and €30,000 (exclusive of VAT). 

There is provision for the refund of VAT incurred on qualifying goods for the exclusive use of disabled persons 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.  The Order extends to works carried out on homes to adapt them to make them more accessible for disabled persons. 

In addition, Section 134(3) of the Finance Act 1992 (as amended) and Statutory Instrument Number 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (as amended) provide for relief from the payment of specified maximum amounts of VAT and VRT for persons registered under the scheme. They provide also for a refund of mineral oil tax, subject to specified maximum amounts per annum, in respect of fuel used in a vehicle which qualifies under the Scheme and is used for the transport of the person(s) with the disability.

Section 10B of the Finance (Local Property Tax) Act provides that an exemption from the charge to LPT may apply to a residential property purchased, built or adapted to make it suitable for occupation by a permanently and totally incapacitated individual as their sole or main residence, where an award has been made by the Personal Injuries Assessment Board or a court, or where a trust has been established, specifically for the benefit of such individuals. 

Where an exemption cannot be claimed under section 10B of the Act, an incapacitated person may in certain circumstances qualify for a reduction in the market value of their property. Section 15A of the Act provides for a reduction in the market value of a residential property that has been adapted for occupation by a disabled person where the adaptation has been grant-aided or approved for grant aid, by a local authority.  Full Details are available on .