Joan Collins (Dublin South Central, United Left)
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79. To ask the Minister for Finance the position of value added tax refunds on aids and appliances used by disabled persons in respect of a person (details supplied) in Dublin 12. [33493/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that a claim for a refund of VAT from the person (details supplied) was received by them on 15 June 2015. However, as the item in question was purchased outside the State, a refund of Irish VAT does not arise. The person concerned was advised of the position on 23 June 2015.