119. Deputy Sean Sherlock asked the Minister for Finance the up-to-date position with a VAT repayment from a grant for a person in County Kildare (details supplied); and if he will make a statement on the matter. [38863/24]

I am advised by Revenue that the Value Added Tax (Refund of Tax Order) (No. 15) Order 1981, S.I. 428 of 1981, provides for the refund of VAT incurred on qualifying goods for the use of persons with a disability. The conditions of the Refund Order include providing evidence that the person has a disability, and that the goods are for the purpose of assisting them to overcome their disability in the performance of essential daily functions or in the exercise of a vocation.

Revenue can confirm that a claim has been received from the individual in question, however, the relevant supporting documents were not supplied with the claim. To process the claim, Revenue requires an invoice marked paid in full from the supplier, a quotation for the work carried out, and the grant remittance letter showing the grant amount received.

Full details of the aids and appliances for use by person with disabilities scheme, including how to make an application, are available on the Revenue website.

If any further assistance is required the Central Repayments Office can be contacted on 01-7383671.