If you are blind or you have impaired vision during the tax year, you can claim the Blind Person’s Tax Credit.
If you are married or in a civil partnership and you are both blind, you receive a doubled 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
- €3,300 where both persons in a marriage or civil partnership are blind.
Use myAccount to claim the Blind Person’s Tax Credit.
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
- your field of vision is limited so that the widest diameter of your visual field subtends an angle no greater than 20 degrees.
You must have a certificate from either:
- a medical ophthalmologist
- an ophthalmic surgeon
- an optometrist.
The certificate must state:
- your degree of blindness
- whether your impairment is temporary or permanent.
We 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.