A person who is not registered for vat can claim back vat on medical equipment or devices provided he or she has a disability
Examples can include:
* Necessary domestic aids (e.g. drinking and eating aids designed solely for the disabled)
• Walk-in baths designed for the disabled,
• Commode chair, etc.,
• Lifting seats and specified chairs designed for the disabled,
• Hoists and lifters designed for invalids including stair lifts,
• Communication aids designed for those unable to speak.
* Special Mattresses
The required vat form is vat form 61A and can be found at the following location
http://www.revenue.ie/en/tax/vat/forms/