Are Stairlifts VAT Exempt in Ireland?
Yes. Stairlifts are classified as a qualifying medical device under Irish VAT legislation and are zero-rated at 0% VAT. This applies to both the supply and installation of the stairlift.
At the standard Irish VAT rate of 23%, this represents a significant saving. For example, on a €3,500 stairlift, the VAT saving alone is €805.
Good news: You do not need to apply for this exemption or prove eligibility. Your stairlift supplier is legally required to apply the 0% rate automatically on every qualifying stairlift sale and installation.
What Exactly Is Zero-Rated?
The 0% VAT rate covers:
- The stairlift unit itself (new or reconditioned)
- The installation of the stairlift
- The custom-manufactured rail (for curved stairlifts)
Note that ongoing servicing and repair is generally subject to the standard 23% VAT rate, as this is a maintenance service rather than the supply of a medical device.
The Legal Basis
The zero-rating for stairlifts is provided under Schedule 2 of the Value-Added Tax Consolidation Act 2010, which zero-rates the supply of medical devices. Stairlifts qualify as they are specifically designed to assist individuals with a disability or impairment in moving between floors.
How Does It Compare to the UK?
In the UK, stairlifts are also VAT zero-rated at 0% under a similar medical device classification. However, the standard UK VAT rate is 20% (versus 23% in Ireland), so the proportional saving is actually greater in Ireland.
Other Financial Relief Available
The VAT exemption is just one source of financial support. Irish homeowners may also be entitled to:
- Housing Aid for Older People scheme: Grant of up to €8,000 for eligible homeowners aged 66+ administered by your local authority
- Mobility Aids Grant Scheme: Grant of up to €6,000 for households with income below €30,000 p.a.
- Reasonable Accommodation Tax Credit: Employees with a disability can receive a tax credit for certain mobility adaptations through their employer — worth checking with Revenue
See our full Irish stairlift grants guide for detailed information on each scheme.
What Should My Invoice Show?
Your stairlift invoice should clearly show the supply and installation at a 0% VAT rate. If a supplier charges you 23% VAT on a stairlift, this is incorrect. Reputable suppliers will always apply the zero-rate automatically — all the suppliers on the Compare Stairlifts Ireland platform are fully compliant.
Frequently Asked Questions
Do I need a doctor’s letter to get 0% VAT?
No. The zero-rating applies to all stairlift sales in Ireland regardless of the buyer’s medical status or diagnosis. You do not need to provide any medical evidence.
Does the exemption apply to rental?
Yes. If you rent a stairlift rather than buying one, the rental payments should also be VAT zero-rated as the supply of a medical device.