If you're buying mobility equipment or daily living aids in Ireland, you may be entitled to VAT relief, and for certain products, no VAT is charged at all. Here's how it works.
Who Is Eligible?
In Ireland, a person who buys disability products is eligible for VAT relief. The term 'disability' in this context refers to both mental and physical disabilities.
To qualify for a VAT refund on a mobility product or daily living aid, you must meet all of the following criteria:
- You must live in Ireland
- You must have a disability
- You need the aid or appliance to help with daily activities
VAT refunds are only available where the disability products or daily living aids are bought and used by that person with a disability personally. Schools, hospitals, hotels, and similar organisations do not meet the criteria. VAT refunds are also not available on hired or rented aids and appliances.
If a product is purchased on behalf of a loved one with a disability, Revenue may request proof that the product is used solely by that person. Medical evidence of the disability may also be required.
Wheelchairs and Mobility Scooters: No VAT Charged
Wheelchairs and mobility scooters are zero-rated for VAT in Ireland - no VAT is charged at point of sale, regardless of who is buying them. You don't need to complete any paperwork or prove a disability. The price shown is the price you pay.
VAT Relief on Other Disability Aids and Appliances
For other qualifying products, you pay the full price including VAT at the time of purchase, and then reclaim the VAT from Revenue afterward by submitting a VAT 61A form.
What Products Qualify?
The following categories of products meet the criteria for VAT relief:
- Necessary domestic aids — including eating and drinking aids and mobility aids
- Walk-in baths
- Shower and commode chairs
- Lifting seats and specified chairs for the physically disabled
- Hoists and lifters designed for invalids, including stairlifts
- Braille books for the blind
- Communication aids for those unable to speak
How to Claim
The form you need to complete and send to Revenue is called the **VAT 61A form**. You can download it from the Revenue website or from our VAT Relief page.
Grants for Home Adaptations
Separately from VAT relief, local authorities in Ireland administer grants for making homes more accessible:
- Housing Adaptation Grant: for structural adaptations such as wet rooms, ramps, or widening of doorways - up to €30,000, means-tested
- Mobility Aids Grant: specifically for grab rails, stairlifts, and similar aids - up to €6,000, means-tested
- Housing Aid for Older Persons: for older people needing structural improvements to make a home safe - up to €8,000
Your local authority's housing department can advise on eligibility and the application process.
How Beechfield Healthcare Can Help
If you have any questions about whether a product qualifies for VAT relief, or about the claims process, call us on 0818 989 353 - we're happy to advise. Our VAT Relief page also has a downloadable copy of the VAT 61A form.
