Assistance dogs for adults and children

If you require a trained service dog or assistance dog, you may claim €825. This is the equivalent of a tax credit of €165 as a health expense, similar to the relief allowed for Guide Dog Allowance.

You should use myAccount to claim this allowance.

Service dogs are trained to meet the specific needs of their owners. They are trained to:

  • help their owner to stand and walk by providing a stable base and forward motion
  • provide warning of an approaching seizure or fall in blood sugar levels, so the owner can take preventive action
  • alert a deaf owner to a variety of sounds
  • help a person dress and undress
  • bark to raise the alarm in an emergency (if the owner has a fall or seizure)
  • retrieve items such as a telephone, keys or a bag.

Autism assistance dogs are generally trained to:

  • help the adult or child to get out and about more easily
  • provide a calming effect, especially for children
  • detect danger or serious medical symptoms, and give warning.

To qualify for the tax relief in relation to an assistance dog you must provide us with a letter confirming that you have a trained dog. The letter must be from the supplier of the dog. The supplier must be an organisation accredited by Assistance Dogs Europe (ADEu).

You will need a statement from the organisation which supplied the dog to accompany your first claim. The relief may be granted for every year during which you maintain the dog.

You should notify us if you no longer own an assistance dog.