Disability Matters: Statements Seanad Éireann — 2026-04-22 ============================================================ Linda Nelson Murray (FG), Industrial and Commercial Panel It is my time to speak. I appreciate what Senator Clonan spoke about, but now it is my time. I will speak about something that goes right to the heart of fairness, dignity and basic human rights. Many families like Senator Clonan's have a child with profound disabilities and are trying to adapt or build a house or build an extension for that child. As mentioned, over 1.1 million people, or 22% of our population, live with long-term health conditions or disabilities. For many, adapting their home is not a luxury; it is an absolute necessity. It is the difference between independence and dependence, safety and daily risk and staying in a home or being forced into care. The State recognises this. That is why we have the housing adaptation grant. A sum of €117 million has been allocated to this to allow 13,000 older and disabled people to live independently in their homes. In my county, Meath, about €3.3 million in housing adaptation grants was provided in 2024. About 80% of the funding came from central Government and 20% was funded by the council. Despite this investment, some families are still carrying a significant financial burden because the maximum grant available is €40,000 and it is means-tested. For many households, in particular those on modest incomes, that does not come close to covering the full cost of works, especially when major adaptations like extensions, accessible bathrooms or lifts are required. Crucially, the grant does not cover VAT on the works. I would like us to open a conversation about this. I am dealing with a lady who sent me her bill. She will be asked to pay €76,000 in VAT alone to adapt a house for a profoundly disabled child. That is not right. Families already under pressure must pay thousands of euro simply because the works are deemed taxable. Let us be clear; this is not discretionary spending or renovation for comfort and style. This is essential work and we are taxing it. We are effectively placing a financial penalty on disability. At a time when we are supporting, and want to support, independent living, we are adding costs that make it harder. When people can remain in their homes, it reduces pressure on hospitals, nursing homes and long-term care services. That approach supports families and carers. It prevents delayed discharges and, ultimately, saves the State money. If we are serious about inclusion, dignity and fairness, it is a straightforward step. We need to remove VAT on housing adaptations for disabled people, starting with the 8% of people with profound disabilities and working from there. I would also like to examine the number of grants available. A couple earning about €74,000 is only entitled to €12,000 towards building costs. For example, a couple who got married and bought a three-bed semi they lived in a couple of years may then have a child who is profoundly disabled. The couple wants to prepare that house for their child in the future, but €12,000 would not even get a bathroom done and there is VAT on top of that. I appreciate that we are doing amazing work on disabilities, but when it comes to children with complex needs and adjusting homes for them and their families we need to look at the grants and consider a reduced rate of VAT or no VAT rate. The UK allows the building of ramps, the widening of passageways and walls, the adaptation of bathrooms, etc., to be VAT exempt. Other works have a VAT rate of 5%. I see this not as a benefit but a necessity, and not as generosity but justice, because no one should be taxed for trying to live safely and independently in their own home. The Minister of State is doing an incredible job. I see it in the work she is doing. I know she totally gets this and that she is putting everything into being a Minister for people with disabilities. This is absolutely obvious to me and, I hope, everyone else, but I ask that in her conversations regarding housing adaptations for disabled people, she consider the points we have raised. People could really do with this. --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2026-04-22/debate/main Retrieved: 2026-08-14T04:54:50+00:00 Sitting date: 2026-04-22