VAT Relief on Mobility Items

Vat Reclaim scheme for Mobility Aids and Appliances

If you live in Ireland and have a disability you may be entitled to reclaim VAT on certain products which are designed to assist a person with a disability in overcoming their disability for performing daily functions or to work.

The item does not need to have been purchased by the disabled person in question, but you may need to offer evidence that the aid or appliance is exclusively used by the person with the disability and is in their sole possession.

The following eligibility criteria apply:

• The eligible individual must reside in Ireland
• The eligible individual must have a physical or mental health disability
• The eligible individual needs the aid or appliance to help with daily activities or to work
• The aid or appliance must be solely owned and for the exclusive use of the person with the disability
• Medical Evidence of disability may be requested

 

You can reclaim VAT on items including:

• Domestic aids for eating and drinking
• Mobility Aids.
• Shower/Commode Chairs.
• Riser Recliners and Lifting Seats
• Incontinence products

 VAT relief does not apply to service or installation charges

 

Further details can be found at:  https://www.revenue.ie/en/vat/documents/form-vat61a.pdf