723. Deputy Ivana Bacik asked the Tánaiste and Minister for Finance his views on the practicability of the Form VAT 61A process for disabled persons claiming for VAT paid on certain aids and appliances; if his Department has undertaken a review of the demands of the process for claimants; the average value of individual claims; his plans to simplify the process; and to make a statement on the matter. [61366/26]

Revenue has advised me that it recognises the increasing demand for the VAT refund scheme for aids and appliances and the importance of ensuring that the claims process is as straightforward and accessible as possible for customers. The scheme provides for the repayment of VAT on qualifying goods purchased for use by persons with disabilities.

Legislation requires Revenue to establish that the claimant meets the eligibility criteria and that the goods claimed qualify, having regard to the person’s individual disability and needs. Therefore, Revenue is legally required to consider claims on a case-by-case basis.

A person with a disability (or a person who bought qualifying goods for them) can reclaim VAT on aids and appliances either online through eRepayments in myAccount or on paper using Form VAT 61A.

For those using the Form VAT 61A, currently the claimant must complete five sections which are claimant details, details of the person with the disability, details of the claim, bank account details for payment and a declaration that the information provided is true and correct. For each item where the claimant is seeking a VAT refund, in the details of the claim section, the form asks for a description of the goods, the name of the supplier, the date of supply or importation, and the amount of refundable Irish VAT shown in the invoice(s) or receipt(s).

The claimant is also required to state whether grant or State funding has been approved or received and attach the grant or State support approval letter to the claim. This is because Revenue must take account of any grant or other State financial assistance received towards the expenditure to determine the amount on which VAT may be repaid.

The claimant is also required to supply medical evidence of the individual’s disability as supporting documentation. Where the qualifying nature of an item is not readily apparent, additional evidence may be required to demonstrate how it meets the particular needs of the person concerned.

More substantial claims, particularly those involving adaptation to a person’s home, can require considerably more supporting documentation, including multiple items, suppliers, and invoices. The supporting information required therefore reflects the nature and complexity of the individual claim and is only requested due to the necessity to establish the correct entitlement.

Revenue has advised me that an average value for individual claims is not available. Claims vary significantly in both value and complexity, ranging from low-cost individual aids and appliances to substantial adaptations to a person’s home. Therefore, Revenue does not consider an average claim value as a relevant measure.

Revenue recognises that a considerable proportion of claimants to this scheme continue to use paper-based applications and the importance of ensuring that this channel remains accessible and appropriately supported. Therefore, Revenue is developing increased automation specifically to support the processing of paper-based applications. As part of this work, Revenue is reviewing both the paper and online application processes to identify opportunities for simplification and to support the automated process.

Revenue assures me that it remains committed to continually improving the customer experience and to ensuring that its services and processes are as accessible and straightforward as possible, while maintaining the appropriate legislative and financial controls.