Office of the Revenue Commissioners (Revenue) Edition VAT 72 (May 2022), RPC016225_EN_WB_L_2 2 pages

Form VAT 72: Claim for refund of VAT on certain medical instruments and appliances

Revenue's claim for the VAT paid on a new medical instrument or appliance bought with voluntary donations and donated to a hospital in Ireland.

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Form VAT 72 (VAT refund on donated medical equipment) · Claim for refund of VAT on certain medical instruments and appliances (Form VAT 72)
The official Office of the Revenue Commissioners (Revenue) form, edition VAT 72 (May 2022), RPC016225_EN_WB_L_2 — blank
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Form VAT 72 (VAT refund on donated medical equipment) (2022) Claim for refund of VAT on certain medical instruments and appliances (Form VAT 72) — page 1 of 2
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Form VAT 72 (VAT refund on donated medical equipment) (2022) Claim for refund of VAT on certain medical instruments and appliances (Form VAT 72) — page 2 of 2
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Fill this form online Blank PDF from Office of the Revenue Commissioners (Revenue)

What is Form VAT 72 (VAT refund on donated medical equipment)?

When a hospital, or a donor on its behalf, buys new medical equipment with voluntary donations, the VAT on it can be reclaimed from Revenue under the Value-Added Tax (Refund of Tax) (No. 23) Order 1992. The instrument or appliance must be new, cost €25,390 or more excluding VAT, be designed and made solely for medical research or for diagnosing, preventing or treating illness, and be bought without any money from the State, a State body or a public or local authority.

The claim needs the Minister for Health's recommendation that a refund would be appropriate, and the original invoices or the receipts for VAT paid on import. Whichever party actually paid the VAT, the hospital or the donor, makes the claim, within four years from the end of the taxable period it relates to.

FileIt fills in the claimant's details in block letters, the bank account for the refund, the hospital receiving the donation and the equipment's cost and VAT, ticks the right declaration box and checks the €25,390 threshold and the IBAN before printing Revenue's own two-page form.

Who fills it
The hospital (qualifying body) or the donor, whichever paid the VAT
Minimum cost
€25,390 excluding VAT
Needs
The Minister for Health's recommendation and the original invoices
Time limit
Within four years from the end of the taxable period
Send to
Collector-General's Division, Sarsfield House, Francis Street, Limerick V94 R972
Edition
VAT 72 (May 2022)

Who needs to fill out Form VAT 72 (VAT refund on donated medical equipment)?

  • Hospitals receiving donated medical equipment bought with voluntary donations.
  • Donors, such as charities, fundraising committees or individuals, who bought equipment and donated it to a hospital and paid the VAT.
  • Not research bodies: Revenue has a separate Form VAT 72A for research equipment.

When to use Form VAT 72 (VAT refund on donated medical equipment)

  • After a new qualifying instrument or appliance has been bought and donated, or is being donated, to a hospital.
  • Once the Minister for Health has recommended the refund.
  • Within four years from the end of the taxable period the claim relates to.

What you need before you start

  • The claimant's name, address with Eircode, PPSN or tax reference number, email and phone.
  • The IBAN, BIC and account holder's name for the refund.
  • The receiving hospital's name and address, if it isn't the claimant.
  • A description of the instrument or appliance, its cost before VAT and the VAT paid.
  • The Minister for Health's recommendation.
  • Original invoices, or receipts for VAT paid on imported goods, showing the VAT, the supplier's name, address and VAT number and a description of the goods.

What’s on Form VAT 72 (VAT refund on donated medical equipment)

The 2022 edition has 2 pages. FileIt asks for it in 5 parts, and it is signed by Claimant (hospital or donor):

  1. 1. Details of claimantClaimant (hospital or donor)
  2. Bank details for the refundClaimant (hospital or donor)
  3. Hospital receiving the donationClaimant (hospital or donor)
  4. 2. Details of claimClaimant (hospital or donor)
  5. 3. DeclarationClaimant (hospital or donor)

How to fill out Form VAT 72 (VAT refund on donated medical equipment), step by step

1 1. Details of claimant

Name, address, PPSN or tax reference number, email and phone, in block letters, then the bank account for the refund and the hospital's name and address if different.

2 2. Details of claim

Describe the instrument or appliance, and give its cost excluding VAT (at least €25,390) and the VAT claimed.

3 3. Declaration

Tick whether you are the qualifying body receiving the donation or the donor. You also declare that no other VAT repayment is due, that no State or public funds were used, that the item is new and solely for medical use, that the Minister for Health recommended the refund and that you paid the VAT. Then sign and date it.

Common mistakes to avoid

  • Claiming for equipment under €25,390 before VAT, or for used equipment.
  • Claiming when any State, public or hospital funds paid for part of it.
  • Claiming for a means of transport. The notes say it doesn't qualify.
  • Sending it without the Minister for Health's recommendation.
  • Sending original invoices without keeping photocopies. Attach photocopies too if you want the originals back.

After you fill it out

Download the PDF, sign and date the declaration.

Attach the original invoices or import receipts and the Minister for Health's recommendation, plus photocopies if you want the originals returned.

Post it to the Collector-General's Division, Office of the Revenue Commissioners, Sarsfield House, Francis Street, Limerick V94 R972.

Keep the copy in your FileIt vault.

Fill out Form VAT 72 (VAT refund on donated medical equipment) online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 17 fields in all. Your answers save as you go.
  3. 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.
  4. 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 72 (VAT refund on donated medical equipment) now — it’s free

Form VAT 72 (VAT refund on donated medical equipment): frequently asked questions

What equipment qualifies?

A new medical instrument or appliance costing €25,390 or more before VAT, designed and made solely for medical research or for the diagnosis, prevention or treatment of illness, provided by donation and bought without State or public funds.

Who can claim?

Whichever party actually paid the VAT: the hospital or the donor.

Do I need the Minister for Health's approval?

Yes. The Minister for Health must recommend that a refund would be appropriate, and the recommendation goes with the claim.

How long do I have to claim?

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

What about research equipment?

Revenue has a separate form, VAT 72A, for research bodies, which needs a Health Research Board recommendation.

Does FileIt submit the claim?

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

Official sources

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.

Fill out Form VAT 72 (VAT refund on donated medical equipment) online