Blind Persons Tax Credit
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. If married and both spouses are blind the additional tax credit is €3,300.
Where a blind person has a guide dog they are entitled to an additional allowance of €825 – 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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