NGOs that are aptly registered are now also eligible to receive a VAT refund on equipment purchased for persons with disability, a Finance Ministry spokesperson confirmed.

Some commented on how a similar VAT refund scheme for persons with disability already existed. Asked about this, a Finance Ministry spokesperson said "This is a completely new scheme and has nothing to do with any existing scheme. The eligibility criteria is not based on any conditions for persons with disability".

The spokesperson continued to say:

"The scheme has extended the list of equipment used by persons with special needs and which will qualify for a VAT rebate. This will now include guide dogs for the blind and the Continuous positive Airway Pressure (CPAP) machines. Moreover, the scheme is also applicable to those NGOs, which are registered with the Commission for Voluntary Organisations and which purchase special equipment on behalf of persons with disability. Such an NGO will also be eligible for the VAT refund on purchased equipment."

This week government rolled out a scheme where it announced VAT refunds on equipment for persons with disabilities, and has now clarified that the capped thresholds it previously outlined is on refunds rather than the cost of the equipment.

Those classified as having a grade one disability are therefore eligible to get a VAT refund up to €4,000 instead of the threshold relating to the price of the equipment. Those with Grade two disabilities are eligible to receive a refund of up to €8,000, while grade three disabilities have an upper refundable limit of €12,000.

"Using the current five per cent VAT rate, these are the levels of qualifying expenditures which are derived. However the capping is on the refunds not the purchased prices." 

 Disability grades have been worked out on the basis of the same grades used for disability pensions, the spokesperson confirmed. Asked about whether the figures quoted