VAT Relief
Claiming VAT Relief for UK Customers with a Disability or Chronic Illness
How to reclaim VAT on aids and appliances for persons with disabilities living in Ireland
The UK VAT relief scheme is only available for UK residents ordering in store & online or for visiting customers from Europe including Ireland who physically come to our showroom and take products away with them. For customer in Ireland who order online or goods are being delivered, then under EU distance selling rules we must charge customers according to irish tax rules and rates.
In Ireland some medical devices including wheelchairs, Mobility scooters and special needs Trikes are exempt from VAT regardless of customer type. For all other medical and disability equipment we must charge all retail customers the standard Irish VAT rate and then eligible customers can submit a apply for a VAT refund for qualifying products from Irish revenue. In Ireland, a person who buys disability products is eligible for VAT relief for qualifying products. The term, ‘disability’, in this case, refers to people who suffer from both mental and physical disabilities. In this article, we will explain the criteria a person must meet and the processes they must follow in order to obtain VAT relief.
To find out if you are eligible to claim a VAT refund on your mobility product or daily living aid, take a read through the following criteria to see if you are applicable:
- You must live in Ireland.
- You must have a disability.
- You need the aid or appliance of a disability product to help with daily activities.
The following list of products for the disabled meet the criteria when attempting to reclaim VAT:
- Necessary domestic aids. Examples include eating and drinking aids and mobility aids.
- Walk-in baths.
- Shower/commode chairs.
- Lifting seats and specified chairs for the physically disabled.
- Hoists and lifters designed for invalids. These include stair lifts.
- Braille books for the blind.
- Communication aids for those unable to speak.
Reclaiming VAT is only eligible if the disability products, or daily living aids, are bought and used by that sole person with a disability. This means that schools, hospitals and hotels etc. do not meet these criteria. VAT refunds are not allowed on services for people with disabilities or rented aids and appliances. The criteria does not include products that are hired or rented.
If a person buys the product for a loved one, the Revenue can contact that person and request proof that the product is used solely by that select person with a disability. It may also be required that a person provides medical evidence of their disability when claiming for VAT relief.
Please note the decision to refund VAT is made at the descretion of the Irish revenue services and subject to applications for qualifying products and Custom Crutches cannot be held liable for unsuccessful VAT refund applications.
VAT 61A form
The relevant claim form you need to fill out and send into Revenue when applying for VAT relief is called the VAT 61A form. For further information and to download the latest form VAT61A please visit Irish Revenue Services here: https://www.revenue.ie/en/vat/repayments-to-unregistered-persons/disabled-persons/reclaim-vat-aids-appliances.aspx