Tax credits and reliefs for people with disabilities

Incapacitated Child Tax Credit
Parents/guardians of a permanently incapacitated child may be able to claim the Incapacitated Child Tax Credit. Information and how to apply.

Tax reliefs for people with a visual impairment
If you live in Ireland and have certain visual impairments, you may claim a reduction in the amount of tax that you are required to pay. Information is also provided on the VAT refund scheme for aids and applicances.

Dependent Relative Tax Credit
The Dependent Relative Tax Credit is a tax credit that parents/guardians and people caring for dependent relatives may qualify for.

Trust funds for permanently incapacitated people
Certain trust funds to benefit permanently incapacitated people may be exempt from income tax. Find out about these trust funds and the rules that apply.

VAT refunds on aids and appliances used by people with disabilities
People with disabilities may claim refunds of Value-Added Tax (VAT) on certain aids and appliances.

Tax relief for drivers and passengers with disabilities
The Disabled Drivers and Disabled Passengers Scheme provides a range of tax reliefs for disabled drivers and disabled passengers.
This document is in: Travel and Recreation > Transport and disability

Tax relief on the costs of employing a home carer
Tax relief is available on the cost of employing a carer for either yourself or for another family member. Information on this tax relief and how to apply.

Home Carer Tax Credit
Married couples or civil partners may be entitled to claim this credit if one spouse or civil partner works in the home caring for a dependent person.
This document is in: Money and Tax > Tax > Income tax credits and reliefs