Dáil Éireann Debate, Wednesday - 17 November 2021
72. Deputy Colm Burke asked the Minister for Finance if all assistive technology and mainstream technology devices have been made exempt from VAT for persons who are blind or vision impaired, as is recommended in a report (details supplied); and if he will make a statement on the matter. [56407/21]
Amharc ar fhreagraThe VAT rating of goods and services is subject to the provisions of EU VAT law, with which Irish VAT law must comply.
There is no provision in the VAT Directive to exempt the supply of assistive technology and mainstream technology devices. However, there is a VAT refund order in place (Refund Order (No.15) 1981) which provides for the refund of VAT on goods purchased for use by disabled persons suffering a specified degree of disablement. An application can be made to the Revenue Commissioners under this Refund Order for a refund of VAT incurred on assistive technology and mainstream technology devices, which are for the use of a person who is blind or vision impaired.
