VAT Refunds

VAT Refunds

What it is:

VAT refunds are available to individuals buying equipment for people with disabilities, providing financial relief by reimbursing the VAT paid on eligible “qualifying goods”.

This scheme aims to reduce the financial burden associated with purchasing necessary equipment for people with disabilities.

Who it’s for:

This scheme is for individuals purchasing equipment for people with disabilities, such as mobility aids, assistive devices, or other necessary items. To qualify for a VAT refund, the equipment must be specifically for use by a disabled person.

The scheme also covers equipment that is not specifically designed only for disabled people. For example a robot hoover may be considered a “qualifying good” for someone with a visual disability.

How it works:

To claim a VAT refund, you should retain receipts for eligible purchases and submit a refund application to the relevant tax authority. Each claim is assessed on its own merits and supporting documentation from a medical professional is required in addition to a detailed VAT receipt.

Once the application is processed and approved, the VAT paid on qualifying goods will be refunded to you. This provides financial relief for the purchase of essential equipment for people with disabilities.

For more information visit How to Reclaim VAT on Aids and Appliances.

Good to know

Services are not covered under this scheme.

In general, renovations do not qualify for a VAT refund. But specific “qualifying goods” used in the renovation may qualify, in certain circumstances. For more information see the section on Qualifying Goods on How to Reclaim VAT on Aids and Appliances.

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