A person who is blind ( Or where a civil partner or a spouse in a civil partnership or marriage is blind) may claim the blind person tax credit of € 1,650 for the current tax years (2013 & 2014).
Where both civil partners or spouses are blind the tax credit is then doubled.
There is an allowance of an additional €825 that is available to blind people who are a registered owner of a guide dog. The tax relief that is available on this allowance is at the standard rate of tax. The maximum amount of relief available is €165 (€825 x 20%).
Check out other useful tax credits available in the Paycheck Plus Tax Credit Blog Series. Paycheck Plus, Making Payroll Easy! Contact us for a quotation for your Irish or UK Payroll on +353 (0)41 686 3000.