Blind Person’s Tax Credit
If you are blind, or have impaired vision, you can claim the Blind Person's Tax Credit.
If you are married, or in a civil partnership, and you and your spouse or partner are both blind, you can receive a double tax credit.
The Blind Person's Tax Credit is:
- €1,650 per year for a single person
- €1,650 where one person in a marriage or civil partnership is blind
- or
- €3,300 where both persons in a marriage or civil partnership are blind.
To claim the Blind Person's Tax Credit:
- Sign into myAccount.
- Click 'Manage your Tax 2024' under 'PAYE Services'.
- Click 'Add new credits'.
- Under the 'Health' section, select 'Blind Person's Tax Credit'.
- Indicate who the credit is being claimed for.
- Upload any supporting documents you have.
- Click 'Next' to complete the claim process.
Note
If you have a child who is blind, you cannot claim the Blind Person's Tax Credit. You may be able to claim the Incapacitated Child Credit instead.
Conditions to qualify
You must have impaired vision to qualify for the Blind Person's Tax Credit. The definition of impaired vision is that:
- your central visual acuity does not exceed 6/60 in your better eye, with correcting lenses
- and, or
- your field of vision is limited so that the widest diameter of your visual field subtends an angle no greater than 20 degrees.
Documentation required
You must have a certificate from:
- a medical ophthalmologist
- an ophthalmic surgeon
- or
- an optometrist.
The certificate must state:
- your degree of blindness
- and
- whether your impairment is temporary or permanent.
Revenue will not accept a certificate from an optician or doctor for this purpose.
You can upload the required documentation through 'Manage My Record' in myAccount.