Thomas Byrne (Meath East, Fianna Fail)
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46. To ask the Minister for Finance the number of claims for a VAT refund under the Value Added Tax (Refund of Tax) (No. 15) Order 1981 in each of the past four years. [9065/18]

Thomas Byrne (Meath East, Fianna Fail)
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47. To ask the Minister for Finance the amount in money terms of VAT refunds granted by the Revenue Commissioners under the Value Added Tax (Refund of Tax) (No. 15) Order 1981 in each of the past four years. [9066/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 46 and 47 together.

The Value Added Tax (Refund of Tax) (No 15) Order 1981 provides for the refund of VAT on certain aids and appliances used by disabled persons.

I am advised by The Revenue Commissioners that the table below sets out the number of VAT claims and amounts refunded in accordance with the Order for the years 2014 to 2017 (inclusive).