VAT refund for autistic child equipment

Hi, we have purchased a ipad for our autistic son on the advice of his speech therapist. It is used solely to assist him in his communication skills.

Is it possible to claim back the VAT on this and other aids which we have had to buy for him over the past year??Thanks in advance.

Hi Clonman

Simple answer is no, unfortunately, only business who engage in vatable activites can recover or offset VAT incurred.


However you should be entitled to some income tax relief for medical expenses incurred per this link

http://www.revenue.ie/en/tax/it/leaflets/it6.html

See the section which confirms medical expenses include:

Speech and language therapy carried out by a Speech and Language Therapist for a qualifying child, where a Speech and Language Therapist means an individual approved by the Minister for Health and Children

Look at Vat61A claim form
http://www.revenue.ie/en/tax/vat/forms/index.html

Hi Clonman,

We're in that same boat here and we have been told by our O/T and Speech Therapists, SENO's and others too that any equipment bought on behalf of our son, used by him or for him can be subject VAT reimburisment. To date we have bought printer, laminating machine for his PECS, various sensory items and are planning on getting some form of tablet for the same purposes as yourself.
Would be intrested to see if others respond to see what experience they have had.

Gervan said:

Look at Vat61A claim form
http://www.revenue.ie/en/tax/vat/forms/index.html

Click to expand...

I stand corrected having never heard of such a reclaim.

Having read the form, it sounds very restrictive, but defo worth following up on. The legislation is quite likely way out of date (1981)!

The form seems restrictive in what you can claim for but it is actually not.

A disabled friend of mine got vat back on her laptop within two weeks at xmas.

You can ring and check first as number is on the bottom of the form but as long as the person/child is proven ill/disabled/autistic and the items are for his/her sole use, you can claim. I think, every four years for electronic/computer equipment.

You need a separate VAT receipt in addition to the regular receipt. And send the originals and request that they be sent back to you if you need them back. My friend photocopied hers before she sent them, just in case.

Best of luck,
Ladybird.