Can you reclaim VAT on a stairlift in Ireland?
Revenue lists stairlifts among aids that may qualify for repayment of VAT for a person with a disability. Eligibility depends on the goods and their use; it is not an automatic exemption for everyone buying a lift. Services and rental costs are excluded.
Apply through eRepayments in myAccount or the paper VAT 61A form. The claimant is the person who bought the goods. Revenue specifies a four-year deadline from the end of the relevant taxable VAT period.
Source checked 13 October 2026: Revenue’s aids-and-appliances guidance. Irish rules differ from UK VAT relief; do not use a UK supplier’s tax wording to calculate an Irish invoice.
The paperwork to keep
Revenue requests evidence of the disability and how the goods meet the person’s needs, together with a paid invoice. The invoice should identify the buyer, supplier and VAT number, goods, net amount, VAT rate and amount, and total. Include evidence of grants or other State assistance where applicable.
Use Revenue’s VAT 61A form to check the claimant and goods details before submission. Where a relative paid, make sure the paperwork reflects who purchased the equipment.
Keep copies in one folder as the purchase progresses. It is easier to request an itemised invoice at the outset than to reconstruct separate equipment and service costs later.
Separate the invoice into the right categories
A stairlift invoice may include equipment, fitting, maintenance or other work. Do not assume that because the lift may qualify, every charge is refundable. Ask for clear itemisation and take any uncertain treatment to Revenue.
For example, if an invoice totals €3,000, the VAT potentially relevant to a claim is the VAT shown on eligible goods—not a percentage casually deducted from €3,000. A grant or another contribution must also be disclosed; it should not be counted twice in your budget.
Budget for the full sum due until a repayment is approved. Compare the installed cost separately from the council grant decision.
Compare costs without assuming approval
Keep the full purchase amount visible in your cost comparison until a repayment has been established. If comparing rental and purchase, do not apply a goods repayment assumption to rental charges. Follow the official link below for the current conditions and application route.