Revenue
If you pay tax in Ireland, there are a number of tax refunds, credits, and reliefs that Autistic people and their carers may be eligible for.
VAT Refunds on Aids and Appliances for People with Disabilities
You may be able to reclaim Value-Added Tax (VAT) on certain aids, appliances, and housing adaptations for use by persons with disabilities. The relief applies to VAT on the purchase of aids and appliances designed to assist persons with disabilities.
For information, see – https://www.revenue.ie/en/vat/repayments-to-unregistered-persons/disabled-persons/reclaim-vat-aids-appliances.aspx
Tax Relief on Health Expenses
You can claim relief on the cost of health expenses. These can be your own health expenses, those of a family member or any individual’s, as long as you paid for them. You generally receive tax relief for health expenses at your standard rate of tax (20%).
For further information and a breakdown of qualofying expenses, see – https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/index.aspx
Additional Health Care Expenses for a Child
You can claim relief for additional health care expenses, such as the cost of an assessment by an Educational Psychologist or Speech and Language Therapy, for a qualifying child under 18 years of age.
For further information, see – https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/additional-health-care-expenses-for-a-child.aspx
Incapacitated Child Tax Credit
The Incapacitated Child Tax Credit is available to the parent or guardian of a child:
- who is permanently incapacitated, either physically or mentally
and - where there is a reasonable expectation that the child will be unable to maintain themselves when over 18.
Note:
‘Maintain‘ for the purpose of the Incapacitated Child Tax Credit, means an ability to support oneself by earning an income from working.
For further information, see – https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/incapacitated-child-credit/index.aspx
Home Carer Tax Credit
You can claim the Home Carer Tax Credit if you are married or in a civil partnership, and you care for one or more dependent persons.
The dependent person you care for must be either:
- a child for whom you receive the child benefit payment from the Department of Social Protection (DSP)
- a person aged 65 years or over
- a person who is permanently incapacitated due to mental or physical disability.
further information, see – https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/home-carer-credit/qualifying-for-home-carer-tax-credit.aspx
Single Person Child Carer Credit (SPCCC)
To qualify for Single Person Child Carer Credit (SPCCC), you must be a ‘single person’ with a ‘qualifying child’.
As a single person you must not be:
- jointly assessed for tax as a married person or civil partner
- married (unless separated)
- in a civil partnership (unless separated)
- cohabiting (living with your partner)
- widowed, or a surviving civil partner, in the year of bereavement.
If your child is born during the tax year, the credit will not reduce on a pro-rata basis for that year.
A qualifying child is any of the following:
- Born in the tax year that you are claiming for.
- Under 18 years of age at the start of the tax year.
- Over 18 years of age at the start of the tax year, but in full-time education. If your child is over 18, a yearly claim must be made.
- Meets the qualifying criteria for Incapacitated Child Tax Credit.
For further information, see – https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/single-person-child-carer-credit/how-qualify-spccc.aspx
