If you are disabled and have paid VAT on a product which is designed to assist those with disabilities, such as a wheelchair ramp, you can make a claim for the VAT through eRepayments. When making a claim you will need to provide details of the claim and documentation to support the claim, including invoices showing payment was made. You will also need to provide details such as your bank details to allow the payment for the VAT to be sent to you.
When we dispatch wheelchair ramps we do not charge VAT as we ship items from the UK. VAT is charged by the courier either prior or after delivery. We therefore recommend you retain your invoice we email to you along with the receipt for the payment made to the courier.
Customs Duty
After the item has been sent the courier will contact you regarding the customs fees. If you are in the Republic of Ireland you can import goods designed for the education, employment or social advancement of people with physical or mental disabilities without paying Customs Duty. Please note, this only applies to individuals with disabilities who are importing the goods for personal use. Wheelchair ramps are therefore exempt from paying customs fees if there will be used for an individual with a disability.
In order to claim relief fro customs duty you will need to provide the courier with a letter from the supplier of the mobility aid, for example a letter from The Ramp People if you have purchased a wheelchair ramp. the letter needs to confirm that the goods are are specially designed for the education, employment or social advancement of people with disabilities.
To learn more we suggest visiting Revenue’s page relating to the importation of goods for people with disabilities.
Useful links to use
Revenue Irish Tax and Customs
Who is eligible for VAT relief?
VAT relief is provided to individuals who are disabled. VAT relief is not available to hospitals, schools and similar locations.
What other goods are eligible for disabled VAT relief within Ireland?
VAT relief is available on various living aids and housing adaptions which are required by those with disabilities. For example, VAT relief is available on products such as stairlifts, commode chairs and bathroom aids.