Apply for refund of Value-Added Tax (VAT) on aids and appliances for persons with disabilities

You may claim a refund of VAT on certain aids and appliances for the use of a person with a disability. These aids and appliances do not include motor vehicles.

You can make this claim if you are the person with the disability. In certain circumstances, you may also make this claim if you purchased the goods for use by a person with a disability.

You should make this claim through the eRepayments service.

What do you need to make a claim?

To make your claim through eRepayments, you will need:

• the details of your claim
• supporting documentation for your claim, including original invoices marked paid in full
• if it applies to your claim, a report by an educationalist, psychologist, or occupational therapist, and medical letters
• the IBAN and BIC of your bank account.

How to access the service

Register for myAccount, and you can access the eRepayment service using the following steps:

• Click on the ‘Other Services’ section in the ‘My Services’ area of myAccount.
• Click on the ‘e-repayment Claims’ card.

Register for the Revenue Online Service (ROS), and you can access the eRepayment service using the following steps:

• Click on the ‘Other Services’ section in the ‘My Services’ area of ROS.
• Click on the ‘e-repayment Claims’ card.