VAT Refund on Aids and Appliances
for Persons with Disabilities
If you purchase certain aids or appliances for use by a person with a disability, you may be able to reclaim the VAT paid through Revenue. Eligibility depends on the item, the person’s circumstances and the supporting evidence provided.
Official eligibility and refund decisions are made by Revenue.
Can I claim VAT back on medical equipment?
You may be able to reclaim VAT paid on certain aids and appliances used by a person with a disability. Revenue assesses eligibility based on the item, how it meets the person’s needs and the supporting evidence provided.
A qualifying item generally needs to be specially constructed or adapted for use by a person with a disability, or be an item that can reasonably be treated as such considering the nature of the person’s disability.
The item must assist the person in performing essential daily tasks or in the exercise of a vocation.
ELIGIBILITY
Who may be able to claim?
Person with a disability
A person who purchases qualifying goods for their own use may make a claim, subject to Revenue’s conditions.
Someone purchasing for them
In certain circumstances, the person who purchased the goods for use by a person with a disability may make the claim.
Revenue makes the decision
Meditec can provide product and purchase documentation, but Revenue determines whether the claim qualifies.
Claims must be made in the name of the person who purchased the goods.
MEDITEC & REVENUE
What about Meditec Medical products?
Some Meditec products may potentially fall within the types of aids and appliances covered by the Revenue scheme, depending on the product and the individual circumstances.
However, Revenue does not state that all hospital beds, pressure-relief mattresses or other medical equipment automatically qualify.
Where an item has not been specially manufactured or adapted for a person with a disability, Revenue may require medical evidence explaining how the item meets that person’s specific needs.
Please do not purchase a product on the assumption that a VAT refund is guaranteed. Revenue determines eligibility after purchase, based on the item and your individual circumstances and evidence.
IMPORTANT EXCLUSIONS
What is excluded from this VAT refund scheme?
Services
Services do not qualify for repayment under this scheme.
Rentals
Rental costs do not qualify under this repayment scheme.
Motor Vehicles
VAT on motor vehicles is excluded from this particular aids-and-appliances refund scheme.
Institutional Purchases
Institutions such as hospitals and schools do not qualify where the aids or appliances are for the benefit of the institution.
Renovations and new builds generally do not qualify, although specific qualifying goods used in a construction or renovation project may qualify in certain circumstances and are assessed by Revenue.
BEFORE YOU CLAIM
What documentation will Revenue need?
- Evidence of disability from a medical practitioner
- An invoice or receipt marked “paid in full”
- Description of the goods
- Cost of the goods excluding VAT
- VAT amount paid and VAT rate applied
- Total cost of the goods
- Supplier details and VAT registration number
- Customer details
- Evidence of any grant or other State financial aid, where applicable
- Evidence explaining how the item meets the needs of the person with the disability
Revenue may accept evidence from a medical practitioner or, where relevant, evidence from a manufacturer showing how an item has been specially constructed or adapted.
For an item that was not specially manufactured or adapted, medical evidence should explain how it meets the person’s specific needs and assists them in overcoming the effects of their disability.
HOW TO CLAIM
How do I apply for the VAT refund?
Purchase the goods
Keep the complete paid invoice/receipt and all supporting documentation from the point of purchase.
Gather your evidence
Prepare the medical and/or product evidence required for your circumstances, as required by Revenue.
Apply to Revenue
Revenue states that the preferred method is through the eRepayments service in myAccount. A paper application may be made using Form VAT 61A.
Revenue assesses the claim
Revenue determines whether the item and claim meet the conditions of the repayment scheme.
Time limit: Applications must be submitted within four years from the end of the taxable VAT period to which the claim relates.
Processing time: Revenue currently advises that processing claims takes approximately 8–10 weeks. This timeframe is controlled by Revenue and may change.
VAT Relief FAQs
No. Eligibility depends on Revenue’s conditions, the item, the person’s circumstances and the evidence supplied. Revenue assesses each claim individually.
No automatic qualification should be assumed. Revenue assesses claims according to its own eligibility conditions. Purchasing from Meditec Medical does not in itself guarantee eligibility.
No. Revenue states that rental costs are excluded from this repayment scheme.
Institutions do not qualify where the aids and appliances are for the benefit of the institution.
Yes. Revenue requires evidence of disability and evidence showing how the item meets the needs of the person with the disability. Medical evidence should come from a qualified medical practitioner.
Revenue recommends applying through the eRepayments service in myAccount on Revenue.ie. A paper application can alternatively be made using Form VAT 61A.
Revenue states that applications must be submitted within four years from the end of the taxable VAT period to which the claim relates.
Revenue currently advises an approximate processing timeframe of 8–10 weeks. This can change and is not controlled by Meditec Medical.
Meditec can provide relevant purchase and product documentation, but eligibility and refund decisions are made by Revenue alone. We cannot advise on tax matters.
Need help with documentation for a Meditec purchase?
Our team can help you with relevant Meditec product information and purchase documentation. For eligibility, claims and tax questions, please refer to Revenue.