Form VAT 61A: Reclaim VAT on Disability Aids (Ireland)

What is Form VAT 61A (VAT refund on disability aids)?

In Ireland you can reclaim the VAT paid on certain aids and appliances used by a person with a disability, under the Value Added Tax (Refund of Tax) (No. 15) Order 1981. The goods must be specially constructed or adapted for the person, or be of a kind that might reasonably be treated as such, and be used to help with essential daily tasks or in a vocation. Revenue's examples include walk-in baths and showers, commode chairs, riser and recliner chairs bought from a medical supplier, hoists and stairlifts, and handrails and ramps.

Revenue says the quickest way to claim is eRepayments in myAccount. Form VAT 61A is the paper alternative. The claim is made in the name of the person who paid for the goods, with medical evidence of the disability, evidence of how the item meets the person's needs, and invoices marked paid in full. Services, rentals and motor vehicles don't qualify, and no refund is given on VAT covered by a grant or state aid.

FileIt fills in the claimant and the person with the disability, up to two invoices with their VAT, the refund bank account and the checklist. It adds up the total, checks your IBAN and prints everything into Revenue's own PDF, including names with accents.

Who fills it: The person who paid for the goods (the person with the disability or someone who bought them for them)
Covers: VAT on aids and appliances specially made or adapted for a person with a disability
Time limit: Within four years from the end of the VAT period the claim relates to
Send to: Revenue, Central Repayments Office, Sarsfield House, Francis Street, Limerick V94 R972
Online alternative: eRepayments in myAccount
Edition: VAT 61A (July 2024)

Who needs to fill out Form VAT 61A (VAT refund on disability aids)?

People with a disability who bought an aid or appliance such as a stairlift, hoist or walk-in shower.
Family members who paid for qualifying goods for a person with a disability.
Anyone who prefers a paper claim to eRepayments in myAccount.

When to use Form VAT 61A (VAT refund on disability aids)

After you've bought and paid in full for qualifying goods, with the invoices in hand.
Within four years from the end of the VAT period the claim relates to.

What you need before you start

The claimant's PPSN, name, address, email and phone number.
The PPSN of the person with the disability, and their name and address if they aren't the claimant.
Evidence of the disability from a medical practitioner.
Evidence of how the item meets the person's needs (from a medical practitioner), or of how it was specially made or adapted (from the manufacturer).
Invoices or receipts marked paid in full, showing the goods, the cost before VAT, the VAT amount and rate, the supplier's VAT number, the invoice number and date, and your details.
Any grant or state aid approval letter, and your bank's IBAN and BIC.

What’s on Form VAT 61A (VAT refund on disability aids)

The 2024 edition has 4 pages. FileIt asks for it in 6 parts, and it is signed by Claimant:

1. Claimant details (the person who paid for the goods)Claimant
2. Details of the person with a disabilityClaimant
3. Details of claimClaimant
4. Bank account detailsClaimant
5. DeclarationClaimant
ChecklistClaimant

How to fill out Form VAT 61A (VAT refund on disability aids), step by step

1 1. Claimant details

The PPSN, name, address, email and phone number of the person who paid for the goods. The claim must be in their name.

2 2. Person with a disability

Their PPSN, their name and address if they aren't the claimant, and the disability itself. Medical evidence goes with the claim.

3 3. Details of claim

For each invoice: a description of the goods, the supplier, the date of supply or importation and the refundable VAT. For more than two invoices, attach a spreadsheet or list and give the total. Say whether a grant or state funding was approved or received.

4 4. Bank account

The IBAN, BIC and account holder's name for the refund. Later Revenue refunds go to this account unless you say otherwise.

5 5. Declaration and checklist

Sign and date the declaration. If the claimant can't sign, the person completing the form signs and gives their relationship. Then answer the checklist on page 3.

Common mistakes to avoid

Claiming for services, rentals or a car. They are excluded from this scheme.
Claiming VAT that a grant or state aid already covered.
Sending invoices that aren't marked paid in full or don't show the VAT amount and rate.
Leaving out the medical evidence of the disability, or the evidence of how the item meets the person's needs.
Making the claim in someone else's name. It must be in the name of the person who bought the goods.

After you fill it out

Download the PDF, sign and date the declaration, and attach the medical evidence, invoices and any grant letter.

Post it to Revenue Commissioners, Central Repayments Office, Sarsfield House, Francis Street, Limerick V94 R972.

Revenue will offset the refund against any tax you owe, and hold it if a tax return is outstanding.

Keep the copy and the invoices in your FileIt vault.

Fill out Form VAT 61A (VAT refund on disability aids) online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 37 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Office of the Revenue Commissioners (Revenue) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form VAT 61A (VAT refund on disability aids) now — it’s free

Form VAT 61A (VAT refund on disability aids): frequently asked questions

What can I reclaim VAT on?

Aids and appliances, with their parts and accessories, specially made or adapted for a person with a disability, or of a kind that might reasonably be treated as such, used for essential daily tasks or a vocation. Revenue lists stairlifts, hoists, walk-in baths and showers, commode chairs, riser chairs, handrails and ramps as examples.

Can I claim online instead?

Yes. Revenue says the quickest way is eRepayments in myAccount. Form VAT 61A is the paper alternative.

Who makes the claim?

The person who bought the goods. That can be the person with the disability or, in certain circumstances, someone who bought the goods for their use.

Is there a time limit?

Claims must be made within four years from the end of the taxable VAT period the claim relates to.

Do home renovations qualify?

Generally not. Revenue says specific qualifying goods used in a construction or renovation may qualify with enough evidence, assessed case by case.

Does FileIt submit the claim?

No. FileIt fills the official form. You sign it and send it to Revenue with your documents.

Official sources

Blank form (PDF), published by Office of the Revenue Commissioners (Revenue): https://www.revenue.ie/en/vat/documents/form-vat61a.pdf
Official instructions and guidance: https://www.revenue.ie/en/vat/repayments-to-unregistered-persons/disabled-persons/reclaim-vat-aids-appliances.aspx
Edition shown on this page: VAT 61A (July 2024), RPC018598_EN_WB_L_2 (checked 2026-10-25).

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.