Taxes Consolidation Act 1997 section 468

Blind person's tax credit

Section 468 provides a tax credit for individuals who are blind or who have severely impaired vision for all or part of a tax year.

• A blind person's tax credit of €1,950 is available to any individual who is blind for all or part of the year of assessment; where both spouses or civil partners are blind and are jointly assessed, the credit is €3,900.
• "Blind" means central visual acuity of 6/60 or less in the better eye (with correcting lenses), or a visual field whose widest diameter subtends an angle of no more than 20 degrees, even if acuity exceeds 6/60.
• The credit must be supported by a certificate from a medical ophthalmologist, ophthalmic surgeon, or registered optometrist; a standard GP's certificate is not accepted by Revenue.
• If the impairment is temporary, a fresh certificate must be obtained for each tax year in which the credit is claimed; a separate Guide Dog Allowance may also be available to qualifying individuals.