How to reclaim VAT on Assistive Tech purchases

How to reclaim VAT on Assistive Tech purchases

Financial supports for people with learning difficulties and disabilites are few and far between. However, it is possible to reclaim the VAT on technology hardware or software. The VAT rate is usually 23% of the purchase price and you claim it back after you have paid for the item.

This can be an option for individuals or parents of children who do not qualify or have been denied for an AT grant from the Department of Education.

Detailed information on VAT refunds can be found here. The information at this link relates to all forms of VAT that can be reclaimed by people with disabilities.

Below are the rules and processes specific to Assistive Technology which come under Communication Aids in the Revenue rules.

Criteria for VAT reclaim

To claim a VAT refund you must:

  • Live in Ireland

  • Have a disability (parents can apply on behalf of children)

  • Need the equipment to help with daily activities

  • The equipment must be essential, not just beneficial

  • The equipment must be owned and used only by the person with the disability

  • The equipment needs to be for home or personal use (if the technology is needed only for school, the school can apply for an AT grant from the Department of Education.

What do I need for a claim?

  • Receipts/Invoices for the equipment showing that they have already been paid for. Make sure that the amount of VAT is detailed on the receipt so that your claim is easier to process. You can ask any retailer to include VAT details on any documentation.

  • A detailed description of the equipment. You may need this if the receipts are not detailed enough.

  • A report by an educationalist, psychologist, or occupational therapist, and medical letters. Any reports or evidence of disability is useful to include. Include any relevant documentation from professionals you have.

  • The International Bank Account Number (IBAN) and Bank Identifier Code (BIC) of your bank account. This should be the details of the account you want the refund paid into.

  • The PPSN of the person with the disability.

How do I make a claim?

You download a printable PDF form here.

You can also apply online using eRepayments in Revenue's myAccount service.

  • Click on the ‘Other Services’ section in the ‘My Services’ area of ROS.

  • Click on the ‘e-repayment Claims’ section. This will bring you to the area you need.

Contact details for the Revenue Central Repayments Office:

You can ring the Repayments Office at 047 62100.

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