Who qualifies
A taxpayer who is registered as blind or severely sight-impaired with the National Council for the Blind of Ireland or holds a comparable medical certificate.
How to claim
Submit a copy of the registration certificate or ophthalmologist letter to Revenue through myAccount Secure Communications. Once approved the credit is added to your RPN within seven days.
Detailed explanation
The Blind Persons Tax Credit recognises the additional financial cost of severe sight impairment. From 2026 the credit is 1,950 euro for an individual and 3,900 euro where both spouses or civil partners are blind. Eligibility requires the central visual acuity to be 6/60 or worse with corrective lenses, or a visual field reduced to 20 degrees or less of arc. NCBI registration is the simplest form of evidence but a letter from a consultant ophthalmologist meeting the same criteria is also acceptable. The credit applies from the start of the tax year in which the impairment is medically certified. A separate Guide Dog Allowance of 825 euro per year is available on top of the basic credit, and is treated as a flat-rate health expense at the standard rate, giving an effective tax saving of 165 euro. The Guide Dog Allowance covers feeding, vet bills and ongoing maintenance. Where a blind person also has a dependent child or relative, additional credits stack without restriction. The credit is non-refundable and is granted in full for the year of certification regardless of the certification date. Many blind taxpayers also benefit from VAT and motor tax exemptions through Revenue Drivers and Passengers with Disabilities scheme; those are separate from the income tax credit and require Form DD1.
Worked example
Padraig is blind and earns 38,000 euro plus a Guide Dog Allowance claim. Tax: 20 percent on 38,000 = 7,600. Less Personal Credit 2,000, PAYE Credit 2,000, Blind Credit 1,950, Guide Dog Allowance 165 leaves 1,485 euro income tax. USC and PRSI add about 2,800 euro, so his net annual pay is around 33,700 euro.