Blind Persons’ Tax Credits & Reliefs - IT 35
A comprehensive tax support service for customers with vision impairements is available by calling your Regional Revenue LoCall Service.
Blind Person's Tax Credit
If you, your spouse or civil partner are vision impaired at any time during the tax year, you can claim Blind Person’s Tax Credit. If both of you are vision impaired, then each of you can qualify for the tax credit.
What conditions apply to the relief?
To qualify for the tax credit you or your spouse or civil partner must have impaired vision to the extent that:
- The central visual acuity does not exceed 6/60 in the better eye with spectacles or contact lenses or
- The field of vision is limited to such an extent that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
This condition must be certified by an eye specialist, i.e. a medical practitioner with an additional qualification in Ophthalmic Medicine or Ophthalmic Surgery or a registered Optometrist. A doctor's certificate will not suffice.
The eye specialist's certificate should:
- specify the degree of sight loss, and
- state whether your sight loss is temporary or permanent.
If the sight loss is temporary, a new certificate should be obtained for each tax year in which the tax credit is claimed.
How is a claim made?
To claim the tax credit you just need to contact your local Revenue office. You can also claim this credit online using Revenue's 'PAYE Anytime' service.
Although you do not need to send in the certificate from your eye specialist to claim this tax credit, one should be obtained and be available for inspection if requested by your Regional Revenue Office.
PAYE taxpayers can claim this credit at any time during the tax year. The credit will then be given by means of an adjustment to your Tax Credit Certificate.
If you’re taxed under Self Assessment you should claim this on your annual tax return. The credit will then be included on your Notice of Assessment.
Leaflet IT1 - Tax Credits, Reliefs and Rates, outlines the amount of Credits, Reliefs and Income Tax Rates for the current year.
Other Tax Credits & Reliefs
Guide Dogs Allowance
Relief is given annually if you, your spouse or civil partner, have a guide dog and are a registered owner with Irish Guide Dogs for the Blind. With effect from 1 January 2009 this relief is due at your standard rate of tax and will be shown on your Tax Credit Certificate if you are taxed under the PAYE system or on your Notice of Assessment if you are taxed under Self Assessment. Leaflet IT1 - Tax Credits, Reliefs and Rates, outlines the amount of relief due and the income tax rates for the current year. For years prior to 2009 this relief was due at your marginal rate of tax.
This relief can be claimed from your Local Revenue office. Although you do not have to submit a letter from Irish Guide Dogs for the Blind to claim this relief, one should be obtained and be available for inspection if requested by your local Revenue Office. You should also notify the office if you cease to have a guide dog.
Employed Person taking care of an Incapacitated Individual
You can claim this relief if you employ someone to care for you, your spouse or civil partner, or a relative who is regarded as blind, visually impaired or permanently incapacitated. Alternatively, a relative can claim the tax credit if they employ someone to care for you, your spouse or civil partner.
Note: Relief is not due if the carer is employed as a housekeeper only, or if the Dependent Relative or Incapacitated Child Tax Credit has been given in respect of the employed carer.
For more information see leaflet: IT 47 - Incapacitated Person - Allowance for Employing a Carer.
Incapacitated Child Tax Credit
This tax credit can be claimed if your child is regarded as blind, vision impaired or permanently incapacitated and:
- Became so before reaching 21 years of age or
- Becomes so after reaching the age of 21, but while still in full-time education or while training full time for a trade or profession for a minimum of 2 years.
The amount allowable annually is stated in Leaflet IT 1 - Tax Credits, Reliefs and Tax Rates. Currently, there is no income restriction on your entitlement to claim the tax credit.
Age Tax Credit
The Age Credit is available when either you, your spouse or civil partner reach 65 years of age, at any time during the tax year. For more information on the tax credits and reliefs available to people aged 65 or over see Leaflet IT45 - Tax Credits and Reliefs for Over 65s.
Exemption & Marginal Relief
You may not have to pay tax if your total income is less than a certain annual limit. For more information, see Leaflets IT1 - Tax Credits, Reliefs and Tax Rates and IT8 - Income Tax Exemption & Marginal Relief.
Health or Medical Expenses Relief
Medical expenses relief can be claimed for amounts you spend on qualifying medical expenses (including nursing home fees and certain dental treatments) for yourself or for any other person.
For more information see leaflet: IT 6 - Medical Expenses Relief.
VAT Refunds on Equipment
You can claim a repayment of any Irish VAT paid on the purchase or importation of certain special aids and appliances, including parts and accessories. Examples of eligible goods are assistive technology, Braille books, Braille writing equipment, Braille converters etc.
If someone buys the aid or appliance for you, they can claim the VAT refund provided that you meet the eligibility conditions as set out above.
Applications for repayment should be made on Form VAT 61A (PDF, 127KB) - Claim for Refund of Value-Added Tax (VAT) chargeable on aids and appliances for use by Disabled Persons under the Value-Added Tax (Refund of Tax) (No. 15) Order 1981.
The completed form should be sent to:
Central Repayments Office,
M: TEK II Building,
Tel: 047 62100, E-mail: firstname.lastname@example.org
Remember to attach an invoice or receipt for tax paid at importation.
You cannot claim for:
- Any expenditure which has or will be met, directly or indirectly, by the State, by any board established by statute or by any public or local authority
- Goods designed for leisure purposes
- VAT paid in other EU countries.
This leaflet is for general information only.
You can get further information by phoning your Regional Revenue LoCall service whose number is listed below (inside the Republic of Ireland only).
|Region||Area Covered||Telephone No.|
|Border Midlands West Region||Cavan, Monaghan, Donegal, Mayo, Galway, Leitrim, Longford, Louth, Offaly, Roscommon, Sligo, Westmeath||1890 777 425|
|Dublin Region||Dublin (City and County)||1890 333 425|
|East & South East Region||Carlow, Kildare, Kilkenny, Laois, Meath, Tipperary, Waterford, Wexford, Wicklow||1890 444 425|
|South West Region||Clare, Cork, Kerry, Limerick||1890 222 425|
Please note that the rates charged for the use of 1890 (LoCall) numbers may vary among different service providers.
If you are calling from outside the Republic of Ireland, please phone + 353 (1) 702 3011.
4-year time limit- A claim for tax relief must be made within four years after the end of the tax year to which the claim relates.
Accessibility - If you are a person with a disability and require this leaflet in an alternative format the Revenue Access Officer can be contacted at email@example.com
This leaflet is intended to describe the subject in general terms. As such, it does not attempt to cover every issue which may arise in relation to the subject. It does not purport to be a legal interpretation of the statutory provisions and consequently, responsibility cannot be accepted for any liability incurred or loss suffered as a result of relying on any matter published herein.