Information on Blind Person’s Tax Credit
& Guide Dog Allowance
Who can claim?
n An individual who is blind at any time during the tax year
n Married persons or civil partners who are both blind at any time during the year, in which case the
tax credit is doubled
Note: The tax credit is not due in respect of children who are regarded as being blind. In such cases the
Incapacitated Child Tax Credit can be claimed.
Conditions for valid claim
To qualify for the tax credit, you and / or your spouse or civil partner must have impaired vision to the
n Your central visual acuity does not exceed 6/60 in the better eye with correcting lenses
n That the widest diameter of the visual eld substends an angle no greater than 20 degrees
Documents to be retained by you
n Certicate from an Ophthalmic Surgeon stating:
- The degree of blindness
- Whether the blindness is temporary or permanent.
Note, a certicate from an optician or doctor will not sufce.
n If you are claiming the Guide Dog allowance:
- A letter from the Irish Guide Dogs for the Blind conrming registered ownership.
It is not necessary to forward the above documents to Revenue with your claim. However, as your claim
may be selected for future audit, you are requested to retain all documentation relating to this claim for a
period of 6 years.
If your claim is in respect of the current tax year an amended Tax Credit Certicate will be sent to you and
your employer will make any refund due directly to you.
If your claim is for a previous tax year or during a period of unemployment, any refund due will be sent
directly to you by Revenue. Tax refunds can be paid by cheque or to your bank account.
Time Limit for Repayment Claims
A claim for repayment of tax must be made within four years after the end of the tax year to which the
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