Reclaiming VAT on Lift & Tilt (Riser Recline) Chairs

If you or a loved one require a lift & tilt (riser recline) chair due to a disability, you may be eligible to reclaim the VAT paid on your purchase through Revenue

This page briefly explains who qualifies, what’s required, and how to apply, in clear and simple terms.

For more detailed info please click here to view the official Revenue webpage.

Who Can Reclaim VAT?

VAT can be reclaimed when a lift & tilt chair is purchased for use by a person with a disability, provided that: 

  • The claim is made by the person who purchased the chair
  • The chair is intended for personal use by the person with the disability
  • The chair helps meet the individual’s specific mobility or daily living needs

Claims cannot be made by institutions such as hospitals, care homes, or similar organisations.

Why Lift & Tilt Chairs Qualify

Lift & Tilt (riser recline) chairs are considered medical or mobility recliner when they are:

  • Specially constructed or adapted to assist a person with a disability
  • Used to help with essential daily tasks, such as standing up, sitting down, or changing position safely

These chairs are designed to support reduced mobility, joint pain, balance issue, or other physical limitations.

What you’ll need to make a claim

To successfully reclaim VAT, Revenue requires supporting documentation

  1. Medical Evidence

You must provide evidence from a medical practitioner confirming:

  • That the person has a disability
  • How the lift and tilt chair meets their specific needs

2. Proof of Purchase

You’ll need a paid invoice or receipt that includes:

  • A description of the lift & tilt chair
  • The price excluding VAT
  • The VAT amount and rate charges
  • The total price paid
  • Supplier details and VAT number
  • Customer Details

3. Product Suitability Evidence

This can be provided either by:

  • A medical practitioner, or
  • The manufacturer, explaining how the chair is specially constructed or adapted for use by a person with a disability.

How to Apply for Your VAT Refund

You can submit your claim in one of two ways:

  • Online (Recommended)
    Apply through eRepayments on Revenue’s MyAccount service

 

  • Paper Application
    Submit Form VAT 61A. Download PDF here

 

Time Limit on Applications:

Claims must be submitteed within four years from the end of the VAT period in which the chair was purchased.

View Revenue’s official webpage about making this claim: Link here

Important notes:

All claims are subject to Revenue approval and all claims are assessed by Revenue on a case-by-case basis.