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Tax allowances and other schemes

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Income tax

  • Incapacitated Child Tax Credit may be claimed by a parent or guardian of a child who has a permanent disability whether physical or intellectual and is permanently incapacitated from maintaining him/herself independently in the long-term. You can apply to the revenue commissioners with medical evidence such as a doctor’s letter. Qualifying disabilities include Cystic Fibrosis, Blindness, Deafness, Downs syndrome, Spastic Paralysis, Acute Autism, certain forms of Schizophrenia. If the disability can be corrected by treatment the child is not considered permanently incapacitated so children whose epilepsy is controlled/controllable by medication would not be eligible unless they have another qualifying disability. If a child has epilepsy which is considered refractory or intractable the parent/guardian may apply for consideration for this credit. The list of disabilities above is not exhaustive. Visit the Revenue website for further information.
  • Allowance for Employing a Carer for an Incapacitated Person is an allowance up to €50,000 at your highest tax rate and is available where a carer is employed to care for a person with a disability including a child. One or more family members of the person being cared for can claim the allowance. Visit the Revenue website for further information. 
  • Home Carers Tax Credit may be available to married couples who are jointly assessed where one spouse is a home carer for a dependent child or children (for whom Child benefit is paid) or for a person over 65, or someone who is permanently incapacitated. There are limits applicable to the level of income of the home carer. Visit the Revenue website for further information.
  • Dependent Relative Tax Credit may be available to a person who maintains a relative who has a disability ‐ subject to a maximum income level. Visit the Revenue website for further information. 

Health Expenses (FORM MED 1)

You may claim tax relief on certain medical expenses that you have not already claimed for from private health insurance. These can include the cost of doctor’s visits, hospital and nursing home charges, prescription charges, certain specified equipment, educational assessment and therapy. Claims may be submitted for the preceding four tax years only. Visit the Revenue website for further information.

Local Authority Grants

  • Local Authority House Adaptation Grants for People with Disabilities may support you if you require adaptations to be made to your home on account of your epilepsy you may apply for a grant. If applicable, this could cover all or part of the costs. The types of work covered are usually at the level of modification of bathrooms to include showers but may extend to provision of ground level bathroom/bedroom. An Occupational Therapist report recommending such adaptations may be required in some cases. You will need to apply via your Local Authority but further information about these grants in general can be found by visiting the Citizens Information website.