If you live in Ireland and you have a disability, you may get a refund of VAT on special aids and appliances that you need. In some cases people who pay for aids and appliances that are for the exclusive use of a person with a disability can also claim the VAT refund. People with both physical and mental disabilities can avail of these refunds.Under the Value-Added Tax (Refund of Tax) (No. 15) Order 1981, you can claim a VAT refund on aids and appliances that help you carry out daily activities at home or at work.The aid or appliance must be owned by the person with the disability and be for their exclusive use. If the VAT refund is being sought by someone other than the user of the aid or appliance, Revenue may ask for evidence that the aid is solely owned by the person with the disability and is for their sole use.