Denis Naughten (Roscommon-Galway, Independent)
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268. To ask the Minister for Finance if it is possible to reclaim VAT on a garden sensory room under the Value Added Tax (Refund of Tax) (No 15) Order 1981; and if he will make a statement on the matter. [29598/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by the Revenue Commissioners that the Value Added Tax (Refund of Tax) (No 15) Order 1981 provides for the refund of VAT incurred on qualifying goods for the use of persons with a disability. 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 person with a disability and includes goods which, although not so specially constructed or adapted, are of such a kind as might reasonably be treated as so constructed or adapted having regard to a particular disablement of that person.

While the provisions of the Order would not extend to the construction of a garden sensory room, they may be applicable to certain goods purchased in connection with the development or adaptation of the room where those goods would be necessary to meet the particular needs of the person with a disability.

Each claim received by Revenue in relation to this Refund Order is evaluated on its own merits, from the point of view of the extent of the applicant’s disability and the nature of the claim received. Further information including how to make a claim for a refund can be found on Revenue’s website.