Tax reliefs for people with a vision impairment

If you are blind or partially sighted, you may be entitled to a reduction in income tax.

Tax credits and reliefs reduce the amount of tax that you pay to Revenue. You can read about how your tax is calculated for an explanation of how they work.

If you are blind, or have impaired vision, you can claim the Blind Person’s Tax Credit.

If you have a guide dog, you can apply for the Guide Dog Allowance.

In addition, refunds are available for Value Added Tax (VAT) on certain aids and appliances.

The Blind Person’s Tax Credit is €1,950 (€1,650 in 2024). For a married couple or civil partners, where both are blind, the credit is €3,900.

To apply for the Blind Person's Tax Credit, you must have a certificate from:

• A medical ophthalmologist (a doctor specialising in eye care) or
• An Ophthalmic surgeon (a doctor who performs eye surgery) or
• An optometrist (a registered provider of eye tests and care)

You cannot use a certificate from an optician.

The certificate must state your degree of blindness, confirming that:

• Your best vision is not better than 6/60 vision in the better eye with glasses or contact lenses or
• Your field of vision is limited to within an angle of 20 degrees or less

The certificate must state whether the visual impairment is permanent or temporary. If it is temporary, you will need a certificate for each year you claim the credit. If it is permanent, you continue to get the tax credit indefinitely.

If your child is blind, you cannot claim the Blind Person’s Tax Credit for them, but you may be able to claim the Incapacitated Child Tax Credit.

Guide dogs are trained to lead people who are blind or vision impaired around obstacles.

You can get a tax allowance if you, or your spouse, have a trained guide dog.

The Guide Dog Allowance is €825. The relief is given at the standard income tax rate of 20%, so it reduces your tax by €165 (20% of €825).

To claim the allowance you must have a letter from Irish Guide Dogs for the Blind confirming that you are a registered owner.

You can apply for a refund of VAT you have paid on certain aids and appliances. For example:

• Braille books or Braille writing equipment
• Specially adapted computer equipment

Read more about VAT refunds on aids and appliances used by people with disabilities.

You can claim the Blind Person’s Tax Credit and Guide Dog Allowance online or by using an application form.

Online

You can claim tax reliefs online using myAccount:

1. Click ‘Manage your tax for current year’ under ‘PAYE services’
2. Click ‘Add new credits’
3. Select ‘Blind Person’s Tax Credit’ or 'Guide Dog Allowance'
4. Provide the required information

Application form

You can download an application form to claim the Blind Person’s Tax Credit and Guide Dog Allowance (pdf).

The form is available in other accessible formats by contacting the Revenue Access Officer at accessofficer@revenue.ie.

Find the contact details of the Revenue office to send your completed form to.

Previous years

To make a claim for one of the previous 4 years, you can complete an income tax return for that year.

If you are a self-assessed taxpayer, complete the section on Form 11 for ‘Blind Person’s Tax Credit’.

If you are a PAYE taxpayer:

1. Sign into myAccount
2. Click on ‘Review Your Tax for the previous four years’ link in PAYE Services
3. Request ‘Statement of Liability’
4. Click on ‘Complete Income Tax Return’
5. Click on 'Tax Credits and Reliefs’
6. Under the 'Health' section, select 'Blind Person's Tax Credit'
7. Complete and submit the Income Tax Return