Tax credits and reliefs for people with disabilities

• Incapacitated Child Tax Credit
  Parents/guardians of a permanently incapacitated child may be able to claim the Incapacitated Child Tax Credit. Information and how to apply.
• Tax reliefs for people with a visual impairment
  If you live in Ireland and have certain visual impairments, you may claim a reduction in the amount of tax that you are required to pay. Information is also provided on the VAT refund scheme for aids and applicances.
• Dependent Relative Tax Credit
  The Dependent Relative Tax Credit is a tax credit that parents/guardians and people caring for dependent relatives may qualify for.
• Trust funds for permanently incapacitated people
  The law in Ireland provides that certain trust funds to benefit permanently incapacitated people may be exempt from income tax. Find out about these trust funds and the rules that apply.
• VAT refunds on aids and appliances used by people with disabilities
  People with disabilities living in Ireland may claim refunds of Value-Added Tax (VAT) on certain aids and appliances. Find out more.
• Tax relief for disabled drivers and disabled passengers
  The Disabled Drivers and Disabled Passengers Scheme provides a range of tax reliefs for disabled drivers and disabled passengers in Ireland.
• Tax relief on nursing home fees and for dependent relatives
  Tax relief is available on fees paid for nursing homes and for dependent relatives. Information on tax credits and how to apply for tax relief.
• Tax relief on the costs of employing a home carer
  Tax relief is available on the cost of employing a carer for either yourself or for another family member. Information on this tax relief and how to apply.
• Home Carer's Tax Credit
  Married couples or civil partners may be entitled to claim this credit if one spouse or civil partner works in the home caring for a dependent person.