Tax credits and reliefs for people with disabilities
People with disabilities may claim refunds of Value-Added Tax (VAT) on certain aids and appliances.
If you are the parent or guardian of a child who is permanently incapacitated, you may be able to claim the Incapacitated Child Tax Credit.
If you have certain visual impairments, you may claim a reduction in the amount of tax that you are required to pay. Information is also provided on the VAT refund scheme for aids and appliances.
The Dependent Relative Tax Credit is a tax credit that parents/guardians and people caring for dependent relatives may qualify for.
Trust funds that benefit people who are permanently incapacitated may be exempt from income tax. Find out about these trust funds and the rules that apply.
Tax relief is available on the cost of employing a carer for either yourself or for another family member. Information on this tax relief and how to apply.
Assistance dogs are specially trained dogs that help people with a disability carry out practical tasks. If you own an assistance dog, you can claim tax relief.
The Disabled Drivers and Disabled Passengers Scheme provides a range of tax reliefs for disabled drivers and disabled passengers.
Tax relief is available on fees paid for nursing homes and for dependent relatives. Information on tax credits and how to apply for tax relief.
If you are married or in a civil partnership and you care for a dependent person, you can apply for the Home Carer Tax Credit.