Blind Tax Credit
If you are blind or you have impaired vision during the tax year, you can claim the Blind Tax Credit.
If you are married or in a civil partnership and you are both blind, you receive a doubled tax credit.
The Blind Tax Credit is €1,650 per year for a single person, or where one person in a marriage or civil partnership is blind. If both spouses or civil partners are blind, the amount is €3,300 for the couple.
Use myAccount to claim the Blind Tax Credit.
If you have a child who is blind you cannot claim the Blind Tax Credit, but you may be able to claim the Incapacitated Child Credit.
Conditions to qualify
You must have impaired vision to qualify for the Blind Tax Credit. The definition of impaired vision is that:
- your central visual acuity does not exceed 6/60 in your better eye, with correcting lenses
- your field of vision is limited so that the widest diameter of your visual field subtends an angle no greater than 20 degrees.
You must have a certificate from an ophthalmic surgeon stating:
- your degree of blindness
- whether your impairment is temporary or permanent.
Revenue will not accept a certificate from an optician or doctor for this purpose.
You do not need to submit this document to us, but you must keep a copy in your records.