Peter Burke (Longford-Westmeath, Fine Gael)
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152. To ask the Minister for Finance if the option of granting the VAT refund to persons buying disability aids in advance of purchase will be examined (details supplied); if the barrier the post-purchase refund has on persons with disabilities will be examined; and if he will make a statement on the matter. [16202/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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Value Added Tax (Refund of Tax) (No. 15) Order 1981 provides for payment of VAT to a “disabled person”, as defined in the Order, in respect of VAT on qualifying goods which are supplied to or imported by the person. To qualify for this payment, the disabled person must provide an invoice in respect of the goods supplied or a receipt for VAT paid on importation of those goods.

There are no provisions in the Order which would allow for such a payment to a disabled person prior to the supply or importation of the qualifying goods.