Belong OT practical guide
Health Expense Tax Relief and VAT Refunds on Aids and Appliances
Find out how Revenue’s health expense relief may apply to occupational therapy costs, and how its separate VAT refund scheme may apply to disability-related equipment recommended following assessment.
Information reviewed: 24 July 2026
The quick answer
Two separate forms of financial relief may be relevant
Health expense tax relief: some occupational therapy assessments, treatment or related healthcare expenses may qualify where Revenue’s health expense rules are met. Advice, referral or supporting evidence from a registered medical practitioner may be relevant.
VAT refund on aids and appliances: VAT paid on certain goods purchased for a person with a disability may qualify for repayment where the item meets Revenue’s conditions and supports essential daily tasks or a vocation.
Revenue decides whether each expense or item qualifies.
Know the difference
Health expense relief and equipment VAT refunds follow different rules
Keep the occupational therapy service receipt separate from the supplier’s invoice for any equipment purchased.
Health expense tax relief
Revenue generally grants qualifying health expense relief at the standard rate of Income Tax. You claim only the qualifying amount you paid yourself.
- Keep your Belong OT receipt.
- Keep any relevant referral or medical recommendation.
- Deduct insurance, HSE, grant or other repayments.
- Claim through myAccount or ROS.
VAT refund on aids and appliances
This is a separate Revenue scheme for certain disability-related goods. The purchaser normally pays the supplier first and then submits a claim.
- The item must meet the person’s disability-related needs.
- It must support essential daily tasks or a vocation.
- A paid supplier invoice is required.
- Revenue assesses each item individually.
OT recommendations and equipment
Equipment recommended following an OT assessment
An occupational therapy assessment may identify equipment that supports safety, positioning, independence, access or participation in everyday life.
Belong OT may provide a written functional recommendation explaining the person’s needs, the activity affected, the features required and how the equipment relates to essential daily activities, education, employment or another vocation.
Seating and positioning
Medical or mobility recliners, riser chairs, specialist seating, positioning equipment, seating accessories or adapted work and study set-ups linked to an identified disability-related need.
Daily living and safety
Adapted daily-living aids, transfer equipment, hoists, stairlifts, bathing or toileting equipment, handrails, ramps and disability-related safety supports.
Access and technology
Assistive technology, alternative access equipment, adapted computer controls or an electronic device where the evidence clearly explains the person’s disability-related use.
Ordinary products do not qualify automatically
A standard laptop, office chair, desk or household safety product does not qualify simply because an OT recommends it. Revenue considers the person’s disability, the purpose of the item, any specialist construction or adaptation and the evidence showing how it supports essential daily tasks or a vocation.
How the equipment route works
From assessment to Revenue decision
Assessment and recommendation
The OT identifies the functional need, relevant risks and the essential equipment features.
Purchase and documentation
The purchaser pays the supplier, keeps the paid invoice and gathers supporting evidence.
Application and decision
The purchaser applies through Revenue’s eRepayments service. Revenue assesses the individual claim.
Plan before spending
Before you purchase equipment
Take these steps where a VAT refund, insurance payment or grant is important to the purchase.
- Clarify the exact equipment type and essential features.
- Ask the supplier for a detailed VAT invoice marked paid in full.
- Keep proof of payment and the purchaser’s details.
- Request information about specialist construction or adaptations.
- Check whether a grant, insurer or other source will cover part of the cost.
- Contact Revenue before a substantial purchase where repayment is essential.
- Keep the OT recommendation and any relevant medical evidence.
- Apply in the name of the person who purchased the goods.
Keep the documents separate
OT recommendations and supplier invoices serve different purposes
A Belong OT recommendation may include
- The everyday activity, access or safety difficulty identified.
- The functional reason for recommending equipment.
- The essential features required.
- Why an ordinary alternative may not meet the same need.
- Relevant observations, measurements or trial findings where completed.
- Suggested fitting, review or implementation steps.
The equipment supplier provides
- The invoice for the purchased item.
- The supplier’s VAT details.
- The price before VAT, VAT rate and VAT amount.
- Confirmation that the invoice is paid in full.
- Product specifications or adaptation details where available.
Receipts for OT services
Belong OT provides receipts for the occupational therapy service paid for. The equipment supplier provides the VAT invoice for any goods purchased. These are separate transactions and should remain clearly itemised.
Health expense tax relief
What to know before making a claim
The expense must meet Revenue’s rules
Revenue states that healthcare must be carried out or advised by a registered practitioner, such as a doctor or dentist. It also allows certain treatments and diagnostic procedures where they were prescribed, referred or advised by a practitioner.
Revenue does not state that every occupational therapy assessment or self-referred service automatically qualifies. Keep any relevant referral, recommendation or medical evidence.
Claim only the amount you paid
Deduct any amount reimbursed through private health insurance, the HSE, another public body, a grant or another source.
Claims are made through myAccount or ROS. You may claim the previous four tax years, and each year must be submitted separately. Keep original receipts for six years unless they are stored through Revenue’s Receipts Tracker.
Questions people often ask
Frequently asked questions
Can I claim health expense tax relief on an OT assessment?
Some OT-related expenses may qualify where they meet Revenue’s health expense rules. Revenue does not list every OT assessment or self-referred service as automatically qualifying. Keep the receipt and any relevant referral or medical recommendation, then check the individual expense with Revenue.
Does a GP or consultant referral matter?
It may. Revenue states that healthcare must be carried out or advised by a registered practitioner, and it specifically recognises some treatments or diagnostic procedures where they were prescribed, referred or advised by a practitioner. Keep the referral or recommendation where one applies.
Does every item recommended by an OT qualify for a VAT refund?
No. The item must meet Revenue’s conditions. Revenue looks at the person’s disability, the item, its purpose and the evidence showing how it supports essential daily tasks or a vocation.
Might a laptop or electronic device qualify?
It might, depending on the person’s disability-related need and the evidence supplied. A standard device for general home, school or work use does not qualify automatically. The application should explain the specific access need, specialist features or adaptations and how the device helps the person perform essential tasks or pursue a vocation.
Might specialist seating qualify?
Specialist or adapted seating may have a stronger basis where it addresses an identified disability-related positioning, mobility, transfer, safety or vocational need. Revenue specifically lists certain medical or mobility recliners and riser chairs as examples of qualifying goods. An ordinary household or office chair does not qualify automatically.
Does an OT report guarantee approval?
No. Revenue’s eRepayments guidance states that supporting documents may include an occupational therapy report and medical letters where relevant. Revenue still makes the final decision.
What if a grant or insurer pays part of the cost?
Declare payments from another source. You should not claim tax relief or a repayment twice on the same amount. Revenue asks for evidence of any grant or State financial assistance with an equipment VAT claim.
Who applies for the equipment VAT refund?
The claim is normally made in the name of the person who purchased the goods. Revenue states that claims should be submitted through eRepayments in myAccount or ROS, or on Form VAT 61A, within four years of the relevant VAT period.
Official information
Useful Revenue links
Revenue guidance changes over time. Use the official pages below when preparing a claim.
- Revenue: What are qualifying health expenses?
- Revenue: How to claim health expenses
- Revenue: VAT refund on aids and appliances
- Revenue: Apply through eRepayments
Information boundary
Belong OT provides occupational therapy assessment, recommendations and receipts for services delivered. Belong OT does not decide whether an expense or item qualifies for health expense relief, insurance reimbursement, grant funding or a VAT refund. Revenue, insurers and funding bodies make their own decisions.
Your next step
Need an OT assessment or equipment recommendation?
Start with an Initial Consultation if you are unsure which assessment or support route fits your needs. Belong OT will explain the available options and what the agreed service includes.