Brendan Griffin (Kerry South, Fine Gael)
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254. To ask the Minister for Finance his plans to extend the VAT rebate scheme for persons with disabilities to include the costs of construction of new houses adapted to their needs; and if he will make a statement on the matter. [2828/15]

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 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 but it does not cover the general costs of construction of a new house.