VAT Refund Claim for Caravans and Mobile Homes Used as Residences

Understanding the VAT Refund Claim for Permanent Residences in Ireland

The Irish Revenue Commissioners provide a specific procedure for claiming a refund of Value Added Tax (VAT) incurred on the purchase or importation of structures such as caravans, mobile homes, or similar structures used as a permanent residence. This process is governed by the VAT 62 form, which is designed to facilitate eligible individuals or entities in recovering VAT paid on qualifying structures. This article offers a comprehensive overview of the purpose, eligibility criteria, and step-by-step guidance for completing and submitting this official claim form.

Purpose and Scope of the VAT 62 Form

The VAT 62 form is an official document issued by the Office of the Revenue Commissioners, aimed at individuals or entities who have purchased or imported a caravan, mobile home, or similar structure that is used as their primary, permanent residence in Ireland. The form allows claimants to recover the VAT paid on these structures, provided certain conditions are met. It is important to note that the claim is limited to VAT paid in excess of the rate specified by Irish VAT legislation, as per section 46(1)(c) of the VAT Consolidation Act 2010.

Eligibility Conditions for Claiming VAT Refund

To qualify for a VAT refund using the VAT 62 form, applicants must satisfy specific criteria:

• The structure must be used as the claimant’s permanent residence in Ireland, and it must be the only residence available to them (or their spouse) within the State.
• If the claimant is a Local Authority, the structure must be occupied as a residence by a tenant of the authority.
• The VAT claimed must relate solely to the structure itself, excluding VAT on furniture or equipment included within the purchase or importation.
• The claimant must declare that they are not entitled to any deduction under section 59 of the VAT Consolidation Act 2010 for the VAT being claimed.
• All statements and declarations provided in the form must be accurate and truthful.

Step-by-Step Process for Completing the VAT 62 Form

Completing the VAT 62 claim form involves several key steps, which must be followed carefully to ensure successful processing:

1. Filling Out Personal and Contact Details

Begin by entering your PPS number, full name(s), and address, including the Eircode. Ensure all details are in block capitals for clarity. Provide your email address and telephone number for correspondence purposes.

2. Declaring the Claim Details

Specify the amount of VAT you are claiming, expressed in euros. Remember that the amount cannot exceed the VAT paid in excess of the applicable rate. Also, provide your IBAN and BIC codes for the bank account where the refund should be transferred. Include the account holder’s name.

3. Making Declarations

Read carefully and tick the boxes to confirm that:

• The structure is occupied as your permanent residence, or if applicable, by a tenant of a Local Authority.
• The VAT claimed pertains solely to the structure, excluding furniture or equipment.
• You are not entitled to any other deductions under relevant VAT legislation.
• All information provided is true and correct.

Sign and date the form at the designated sections to validate your declarations.

4. Enclosing Supporting Documents

Attach the necessary documentation, which typically includes:

• The original customs entry document if the structure was imported.
• The original VAT invoice if the structure was purchased within Ireland.
• Certification from the Local Authority, indicating the structure’s valuation status under the Valuation Acts, if applicable.

Ensure all enclosures are complete before submitting the claim to avoid delays.

Submission and Processing Timeline

Claims should be forwarded to the following address:

Office of the Revenue Commissioners Collector-General’s Division Unregistered VAT Repayment Section Sarsfield House, Francis Street Limerick, V94 R972

The Revenue Commissioners may take several weeks to process your claim, depending on the completeness of your submission and the volume of applications received. It is advisable to retain copies of all documents submitted for your records.

Post-Submission Considerations

Once your claim has been reviewed and approved, the refund will be transferred directly to your bank account via the IBAN provided. Should additional information or clarification be required, the Revenue may contact you using the details supplied in your application.

It is crucial to ensure all declarations are truthful, as knowingly submitting false information can result in penalties under Irish law. For further guidance or assistance, individuals are encouraged to consult the official Revenue website or contact their local Revenue office.