Guide Dog Allowance
Who can Claim?
An individual who is regarded as being blind at any time during the tax year and maintains a trained Guide Dog.
Conditions to Qualify
The individual must hold a letter from 'Irish Guide Dogs for the Blind' (in respect of each dog maintained) confirming that they are a registered owner. It is not necessary to forward this letter with the claim. As the claim may be selected for future audit, the claimant is requested to retain all documentation relating to this claim for a period of 6 years.
Relief in respect of a Guide Dog is allowable at the standard rate of tax.