Q.  I recently had a walk-in bath fitted in my home to accommodate my elderly father who has limited mobility. I paid VAT on the appliance itself and on the cost of having it fitted. Can I clam this VAT back?

20.11.11

Yes, people with disabilities can get a refund of VAT on certain special aids and appliances. In some cases people who pay for aids and appliances that are for the exclusive use of, and owned by, the person with the disability can claim the refund. You can also claim VAT back on the cost of having the appliance fitted (provided the fitting is carried out by a VAT-registered contractor and is claimed for with the claim for the appliance).

Since the VAT refund is being sought by a person other than the user of the aid or appliance, the Revenue Commissioners may ask you for evidence that the bath is solely owned by and is for the sole use of your father. Revenue may also ask you for medical evidence of your father’s disability. To apply, you must fill in claim form VAT 61A which is available on the Revenue Commissioner’s website, www.revenue.ie .

You must make the claim for a refund within four years of the purchase. You must attach supporting documentation with your claim. For example, original invoices for all the goods in the claim. Invoices should show the supplier’s name and the amount of VAT paid.

You send your claim to: Revenue Commissioners, FREEPOST, Central Repayments Office, M-TEK-II Building, Armagh Road, Monaghan. Email: cromon@revenue.ie

Citizens Information: Buncrana 074 9363496; Carndonagh 074 9373741

Add to Favorites	:: Return to > Citizens Information