On a stairlift or walk-in bath the VAT is a large share of the bill. Keep the original invoices.
Quick facts
- Who
- People with a physical or mental disability
- Covers
- Stairlifts, hoists, walk-in baths, commodes, communication aids
- Not covered
- Services, rentals, zero-rated items like wheelchairs
- Claim
- myAccount eRepayments or form VAT61a
- Time limit
- 4 years
What you can claim for
"If you live in Ireland and you have a physical or mental disability, you can get a refund of Value-Added Tax (VAT) on certain aids and appliances that you need. A refund may also be available to someone else if they pay for your aids or appliances."
Examples: "Domestic aids, for example, eating and drinking aids Walk-in baths Commode chairs Lifting seats and specified chairs Braille books Hoists and lifts, including stair lifts Communication aids".
The rules
"VAT refunds do not apply to services or on the rental of aids and appliances." "The aid or appliance must be owned by the person with the disability and be for their use only."
"The scheme does not apply if you have not been charged VAT on your purchase. For example, wheelchairs are zero-rated for VAT." Revenue may ask for medical evidence.
How to claim
"For a refund of VAT on aids and appliances, you can apply online using eRepayments in Revenue's myAccount service or ROS . You can also apply by completing form VAT61a (pdf) and returning it to Revenue's Central Repayments Office ." Attach the original invoices.
"You must make your claim within 4 years from the end of the taxable period in which you bought the aid or appliance."
Common questions
Can I get the VAT back on a stairlift in Ireland?
Yes, if it's for a person with a disability who needs it for daily living. Claim on form VAT61a or in myAccount.
Can a family member claim the VAT refund?
Yes, a refund may be available to someone else who pays for the aid, but it must be owned by and for the person with the disability.
How far back can I claim a VAT refund on disability aids?
Within 4 years from the end of the VAT period you bought it in.