Taxes Consolidation Act, 1997 (Number 39 of 1997)
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468 Relief for blind persons.
[FA71 s11(1) and (2); FA85 s3 and Sch1; FA96 s3 and Sch1 par3]
(1) In this section, “blind person” means 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.
(2) Where an individual for a year of assessment proves that—
(a) he or she was for the whole or any part of the year of assessment a blind person, or
(b) he or she is assessed to tax for the year in accordance with section 1017 and that his or her spouse was for the whole or any part of the year a blind person,
the individual shall, in computing the amount of his or her taxable income for the year of assessment, be entitled to have a deduction of [1]>£700<[1][2]>[1]>£1,000<[1]<[2][2]>£1,500<[2] made from his or her total income; but, in a case where paragraph (b) applies and the claimant proves in addition that he or she was for the whole or any part of the year a blind person, the claimant shall be entitled to a deduction of [1]>£1,600<[1][2]>[1]>£2,000<[1]<[2][2]>£3,000<[2] in place of the deduction of [1]>£700<[1][2]>[1]>£1,000<[1]<[2][2]>£1,500<[2].
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468 Relief for blind persons.
(1) In this section—
“appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
“blind person” means 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;
“specified amount”, in relation to an individual to whom this section applies for a year of assessment, means—
(a) £3,000, in a case where either the individual or his or her spouse is a blind person, or
(b) £6,000, in a case where the individual and his or her spouse are both blind persons.
(2) This section applies to an individual for a year of assessment where the individual proves that—
(a) he or she was for the whole or any part of the year of assessment a blind person, or
(b) where he or she is assessed to tax in accordance with section 1017, either or both he or she and his or her spouse was for the whole or any part of the year of assessment a blind person.
(3) The income tax to be charged on an individual to whom this section applies, other than in accordance with section 16(2), for a year of assessment shall be reduced by an amount which is the lesser of—
(a) an amount equal to the appropriate percentage of the specified amount in relation to the individual for that year, or
(b) the amount which reduces that income tax to nil.
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468 Blind person’s tax credit.
(1) In this section, “blind person” means 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.
(2) Where an individual proves for a year of assessment that—
(a) he or she was for the whole or any part of the year of assessment a blind person, or
(b) where he or she is assessed to tax in accordance with [12]>section 1017<[12][12]>section 1017 or 1031C<[12], either or both he or she and his or her [13]>spouse<[13][13]>spouse or civil partner<[13] was for the whole or any part of the year of assessment a blind person,
the individual shall be entitled to a tax credit (to be known as the “blind person’s tax credit”) of [4]>£444<[4][6]>[4]>€762<[4]<[6][7]>[6]>€800<[6]<[7][8]>[7]>€1,000<[7]<[8][9]>[8]>€1,500<[8]<[9][10]>[9]>€1,760<[9]<[10][11]>[10]>€1,830<[10]<[11][11]>€1,650<[11], or where the individual and his or her [13]>spouse<[13][13]>spouse or civil partner<[13] are both blind, [4]>£888<[4][6]>[4]>€1,524<[4]<[6][7]>[6]>€1,600<[6]<[7][8]>[7]>€2,000<[7]<[8][9]>[8]>€3,000<[8]<[9][10]>[9]>€3,520<[9]<[10][11]>[10]>€3,660<[10]<[11][11]>€3,300<[11].
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[1]
Substituted by FA98 sched1(e). Applies as respects the year of assessment 1998-99 and subsequent years of assessment.
[2]
Substituted by FA99 s8. Applies as respects the year of assessment 1999-2000 and subsequent years of assessment.
[3]
Substituted by FA00 s11(a). Applies as respects the year of assessment 2000-2001 and subsequent years of assessment.
[4]
Substituted by FA01 sched1(2)(j). Applies as respects the year of assessment 2002 and subsequent years of assessment.
[5]
Substituted by FA01 sched1(1)(n). Applies as respects the year of assessment 2001 and subsequent years of assessment.
[6]
Substituted by FA02 sched1(i). Applies as respects the year of assessment 2002 and subsequent years of assessment.
[7]
Substituted by FA05 sched1(f). Applies as respects the year of assessment 2005 and subsequent years of assessment.
[8]
Substituted by FA06 sched1(h). Applies as respects the year of assessment 2006 and subsequent years of assessment.
[9]
Substituted by FA06 sched1(h). Applies as respects the year of assessment 2006 and subsequent years of assessment.
[10]
Substituted by FA08 sched1(h). As respects the year of assessment 2008 and subsequent years of assessment.