Tax reliefs for people with a visual impairment
- Introduction
- Blind Person’s Tax Credit
- Guide Dog Allowance
- Value Added Tax (VAT) Refunds
- How to apply
Introduction
If you have certain visual impairments you can claim a reduction in the amount of tax that you pay.
Tax credits and reliefs reduce the amount of tax that you pay to Revenue. You can read about how your tax is calculated for an explanation of how they work.
If you have certain visual impairments, you can claim the Blind Person’s Tax Credit. If you have a guide dog, you can apply for the Guide Dog Allowance. In addition, refunds are available for Value Added Tax that is paid on certain aids and appliances.
Blind Person’s Tax Credit
The Blind Person’s Tax Credit is €1,650. For a married couple or civil partners (where both spouses or civil partners are blind), the credit is €3,300.
Parents cannot claim a Blind Person’s Tax Credit in respect of any children who are blind, but you can claim the Incapacitated Child Tax Credit.
To apply for the Blind Person's Tax Credit, you must have a certificate from an opthalmic surgeon (a doctor who performs eye surgery). The certificate must state:
- That your best vision does not exceed 6/60 visual acuity in the better eye with corrective lenses or
- That the widest diameter of your visual field subtends an angle no greater than 20 degrees.
The certificate issued by your ophthalmic surgeon should state whether the visual impairment is permanent, or temporary. If it is temporary, you will need a certificate for each year for which the credit is claimed. Otherwise the tax credit remains indefinitely.
Guide Dog Allowance
An additional allowance is available if you, or your spouse, have a trained guide dog. (Guide dogs are especially trained to lead blind or visually impaired people around obstacles). The Guide Dog Allowance is €825 and you claim it at the standard rate of 20%.
To claim the allowance you must have a letter from Irish Guide Dogs for the Blind confirming that you are a registered owner.
Value Added Tax (VAT) Refunds
Refunds can be claimed from Revenue for VAT paid on certain aids and appliances designed to help a blind person cope with daily functions. For example, specially adapted computer equipment, Braille books or Braille writing equipment.
See VAT refunds on aids and appliances used by people with disabilities for more information.
How to apply
You can claim tax credits online through PAYE Services, available through Revenue's myAccount.
You can download a claim form for the Blind Person’s Tax Credit and Guide Dog Allowance (pdf). Contact Revenue for details of the tax office you should send the application form to.