You need a certificate from an ophthalmologist, ophthalmic surgeon or optometrist. Revenue won't take one from your GP or an optician.
Quick facts
- Credit
- €1,950 a year
- Both spouses blind
- €3,900
- Guide dog
- Worth €165 more
- Vision test
- 6/60 or worse, or field of 20° or less
- Certificate
- Ophthalmologist or optometrist
- Blind child
- Use the Incapacitated Child credit
What you get
"€1,950 per year for a single person €1,950 where one person in a marriage or civil partnership is blind or €3,900 where both persons in a marriage or civil partnership are blind."
"The Guide Dog Allowance is an annual allowance of €825 at the standard 20% rate of Income Tax (equal to a tax credit of €165)." For that you need a letter confirming you own the dog. "The letter must be from the supplier of the dog."
Who counts as having impaired vision
Revenue's definition: "your central visual acuity does not exceed 6/60 in your better eye, with correcting lenses and, or your field of vision is limited so that the widest diameter of your visual field subtends an angle no greater than 20 degrees."
The certificate must come from a medical ophthalmologist, an ophthalmic surgeon or an optometrist, and say whether it's temporary or permanent. "Revenue will not accept a certificate from an optician or doctor for this purpose."
For a child
"If you have a child who is blind, you cannot claim the Blind Person's Tax Credit." Claim the Incapacitated Child Tax Credit instead: see our carer tax credits guide.
How to claim
In myAccount, go to 'Manage your tax for the current year', then 'Add new credits', 'Health' and 'Blind Person's Tax Credit', and upload your certificate. To backdate, complete the Income Tax Return for each of the last 4 years.
Common questions
How much is the Blind Person's Tax Credit?
€1,950 a year, or €3,900 where both spouses or civil partners are blind.
What is the Guide Dog Allowance worth?
An allowance of €825 at 20%, equal to a tax credit of €165 a year.
Who can certify my sight for the Blind Person's Tax Credit?
A medical ophthalmologist, an ophthalmic surgeon or an optometrist. Revenue will not accept a certificate from an optician or GP.
Can I claim the Blind Person's Tax Credit for my child?
No. You may be able to claim the Incapacitated Child Tax Credit instead.