VAT Relief

Wheelchairs and Mobility Scooters: No VAT Charged

Wheelchairs, mobility scooters, and powerchairs 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.

To qualify for a VAT refund on these products, 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.

The following categories of products meet the criteria for VAT relief:

• 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.

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.

How to Claim

The relevant claim form you need to fill out and send into Revenue when applying for VAT relief is called the VAT 61A form. Please click here to download the VAT 61A form.