468 Blind person’s tax credit

(2) An individual is entitled to a tax credit where he/she proves, for any year of assessment, that for the whole or part of the year of assessment —

• he/she was blind, or
• his/her spouse or civil partner was blind and the couple are jointly assessed under section 1017 or section 1031C for the year of assessment.

The tax credit is €1,650 for a year of assessment. However, the tax credit is €3,300 where, for a year of assessment, a husband and wife are both blind, or both civil partners are blind and are jointly assessed under section 1017 or section 1031C as the case may be.

(1) A “blind person” is a person whose central visual acuity does not exceed 6/60 in the better eye with correcting lenses, or whose central visual acuity exceeds 6/60 in the better eye or in both eyes but is accompanied by a limitation in the fields of vision that is such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.

Relevant Date: Finance Act 2019