Assistance dogs for adults and children

If you require a trained service dog or assistance dog, you may claim €825 per year. The Guide Dog Allowance is an annual allowance at the standard 20% rate of Income Tax (equal to a tax credit of €165). This is the equivalent of a tax credit of €165 as a health expense, similar to the relief allowed for Guide Dog Allowance.

You can claim the tax credit on myAccount as follows:

  • Sign into myAccount.
  • Click 'Manage your Tax 2024' under 'PAYE Services'.
  • Click 'Add new credits'.
  • Under the 'Health' section, select 'Assistance Dog allowance'.
  • Confirm the number of assistance dogs you are claiming for.
  • Upload any supporting documents you have.
  • and
  • Click 'Next' to complete the claim process.

To qualify for this tax relief, you must provide Revenue 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. You can upload this document through 'Manage My Record' in myAccount. The relief may be granted for every year during which you maintain the dog.

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, for example, the owner has a fall or seizure
  • and
  • 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
  • and
  • detect danger or serious medical symptoms, and give warning.

You must notify Revenue if you no longer own an assistance dog.