Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that the VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the Directive provides that all goods and services are liable to the standard rate of VAT unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT. The Directive also allows for historic VAT treatment to be maintained under certain conditions, and Ireland has retained the application of a refund order, the Value Added Tax (Refund of Tax) (No. 15) Order, 1981 (SI No. 428 of 1981), (Refund Order).

This Refund Order 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 disabled person 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.

Claims under the refund order are assessed on a case-by-case basis and claims for such goods will be considered when accompanied by specific medical evidence that clearly demonstrates that they are essential in assisting a person with a disability to overcome this disability in performance of their daily functions or in exercise of their vocation. Generally, goods such as assisted technology required by children and adults who have a diagnosis of dyslexia, dysgraphia or dyscalculia are considered qualifying goods and refunds are allowable once the conditions of the Refund Order have been met.

Claims for refunds should be made on eRepayments through Revenue’s MyAccount. Alternatively, paper applications can be made on Form VAT 61A.