Tax Credits & Reliefs >> Blind Persons Tax Credit

Tags: guide dogs, medical expenses, extra tax credits

This can be claimed where an individual or their spouse is blind during the year of assessment. The additional tax credit for a single person is €1,650 in 2011. If married and both spouses are blind the additional tax credit is €3,300 in 2011. Where a blind person has a guide dog they are entitled to an additional allowance of €825 which is allowed as a deduction in arriving at their income up to 2010. From 2011 onwards the cost of maintaining a guide dog (max €825) may be claimed under the heading of Health Expenses.

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