The Public Defender of Georgia considers that import of wheelchair lifts for the use of persons with disabilities should be exempt from the added value tax.

In the recommendation to the Ministry of Finance of Georgia, the Public Defender notes that the wheelchair lift is not an item of comfort, but an essential support measure for people with disabilities to have the possibility of independent living, to be able to move individually, and to ensure their safe and free movement.

Considering the above, the Public Defender called on the Ministry of Finance, to ensure in cooperation with the Ministry of Internally Displaced Persons from the Occupied Territories, Labour, Health and Social Affairs that import of wheelchair lifts for the use of persons/children with disabilities is exempt from added value tax. In addition, the mentioned benefits should be extended to the parents/legal guardians of disabled children.