BuiltWithNOF

Tax

Tax Relief available

Incapacitated Child Tax Credit

Dependant Relative Tax Credit

Incapacitated Person

Medical Expenses Relief

  • Un-reimbursed nursing home fees
  • Cost of doctors’/consultants’ visits
  • Maintenance or treatment in a hospital
  • Transport by ambulance
  • Kidney patients’ expenses
  • Specialised dental treatment
  • Certain items of expenditure in respect of a child suffering from a serious life threatening illness

The following, where prescribed by a doctor:-

  • Drugs and medicines
  • Diagnostic procedures
  • Orthoptic or similar treatment
  • Hearing Aid
  • False Eye
  • Orthopaedic bed/chair
  • Wheelchair/Wheelchair lift (no relief is due for alteration to the building to facilitate a lift)
  • Glucometer machine for a diabetic
  • Engaging a qualified nurse in the case of serious illness
  • Physiotherapy or similar treatment
  • Cost of a computer, where it is necessary to alleviate communication problems of a severely handicapped person
  • Cost of gluten-free foods for coeliacs
  • Where qualifying health care is only available outside Ireland, reasonable travelling and accommodation expenses can also be claimed.
  • Child Oncology Patients and Children with Permanent Disabilities
  • In the case of child oncology patients and children with permanent disabilities, tax relief may be claimed on the following under the heading of health expenses.
      • Telephone
      • Overnight Accommodation
      • Travel
        • (1) the patient and accompanying parent/guardian’s and
        • (2) parents/guardians of the patient
        • where such trips are shown to be necessary for the treatment of the child.
      • Hygiene products and special clothing
      • These items subject to a maximum of €500 per year.
      • What income is exempt from tax?
      • DIRT Refund
      • VAT
      • If you live in Ireland and have a disability and as a result, need to use certain aids and appliances you can avail of a refund of VAT (Value Added Tax). People with both physical and mental disabilities can avail of these VAT refunds. The aid or appliance must be owned by and for the exclusive use of the person with the disability.
      • Examples of eligible aids and appliances include:-
        • Walk-in baths designed for people with disabilities
        • Commode chairs
        • Lifting seats and specified chairs designed for people with disabilities
        • Tele-text
        • Braille books
        • Hoists and Lifts designed for incapacitated people, including stair lifts.
      • How to apply
      • Apply using Claim Form VAT 61A which you can download from Revenue Website at www.revenue.ie
      • To enter the scheme the person with the disability must be in possession of a Primary Medical Certificate.
      • The medical criteria for entry to the Scheme are that the person must be severely a permanently disabled and fall within a number of clearly defined categories.
      • The vehicle must be specially constructed or adapted to take account of the person’s disability. Relief may apply to a new or second-hand vehicle.
      • There are three categories of applicants for admission to the Scheme as follows: -
        • Drivers with Disabilities
        • Passengers with Disabilities
        • Family Members of a person with a disability
      • What does the Scheme cover?
        • Repayment of VAT
        • Remission of Vehicle Registration Tax (VRT)
        • Exemption from road tax
        • Refund of excise duty on fuel
      • Further Information
      • The Office of the Revenue Commissioners
      • Central Repayments Office
      • Freepost
      • Coolshannagh
      • Monaghan
      • Tel. 047-38010 Fax 047-82782

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      • Tax Concessions for Disabled Drivers and Passengers
      • – If you are permanently incapacitated or over 65 years of age you could be entitled to a refund of deposit interest retention tax deducted provided your gross income is exempt from tax or marginally over the exemption limit. – the cost incurred in respect of – the cost incurred in travelling (unlimited journeys) to and from any hospital in respect of: – payments made by the parent/guardian to a hospital, hotel or B & B in respect of overnight accommodation in or near the hospital where the child is a patient where such overnight stay is necessary for the treatment of the child.
  • – where the child is treated at home, a flat rate of €270 to include telephone rental and calls may be claimed where the expenses are incurred for purposes directly connected with the treatment of the child.

– available in respect of: - (Allowance for employing a Carer) – can be claimed where an individual employs a person to take care of a family member who is permanently incapacitated. – a person who maintains an incapacitated or elderly relative or a spouse’s relative, a widowed mother or mother-in-law or a child on whom he or she is dependant can qualify. – can be claimed by a parent for a child who is permanently incapacitated either physically or mentally from maintaining him/herself and had become so before reaching age 21 or finishing full-time education.