This can be claimed where an individual or their spouse is blind during the year of assessment. The additional tax credit for a single person is €1,650 in 2024 and €1,900 in 2025. If married and both spouses are blind the additional tax credit is €3,300 in 2024 and €3,900 in 2025.
Where a blind person has a guide dog they are entitled to an additional allowance of €825 which may be claimed under the heading of Health Expenses.
