Blind Persons Tax Credit
- Who can Claim?
- Conditions to Qualify
- Relief Due
- Documentation Required
- VAT Refunds on Equipment
- How to claim VAT Refund
- Where to send claim
- Reference Material
Who can Claim?
An individual who is blind at any time during the tax year. If you are married or in a civil partnership and you are both regarded as blinid, the tax credit is doubled. The tax credit is not due in respect of children who are regarded as being blind. In such cases the Incapacitated Child tax credit may be claimed.
Conditions to Qualify
Must have impaired vision to the extent that:
- The central visual Acuity does not exceed 6/60 in the better eye with correcting lenses or
- That the widest diameter of the visual field subtends an angle no greater than 20 degrees.
Guide Dogs: An additional allowance is due where the blind person maintains a trained guide dog. The claimant must hold a letter from the Irish Guide Dog Association confirming registered ownership. It is not necessary to forward this letter with the claim. As the claim may be selected for future audit,the claimant is required to retain all documentation relating to this claim for a period of 6 years.
Claim Form for Blind Person's Tax Credit & Guide Dog Allowance (PDF, 98KB). (Download and complete on screen).
The claimant should have in their possession (though it is not necessary to follow this with the claim) a certificate from an Ophthalmic Surgeon stating;
- Degree of Blindness
- Whether temporary or permanent.
A certificate from an optician or doctor will not suffice.
Use your PPS number to find the postal address for your Revenue office in our Contact Locator.
VAT Refunds on Equipment
An Individual can claim repayment of Irish VAT paid on the purchase or importation of certain aids and appliances, designed to help a blind person cope with daily functions, e.g. Specially adapted computer equipment, Braille books, Braille writing equipment, etc.
How to claim VAT Refund
Contact VAT Repayments (Unregistered) Section,
Central Repayments Office,
M: TEK II Building,
Tel: 047 62100, E-mail: firstname.lastname@example.org
- Leaflet - IT 35 - Blind Persons’ Tax Credits & Reliefs
- Section 468 TCA 1997