to Children with Disability) Rules, 2023

L.N. 70 of 2023

INCOME TAX ACT

(CAP. 123)

Tax Credit (Costs of Therapy provided

to Children with Disability) Rules, 2023

IN EXERCISE of the powers conferred by articles 14(2) and

96(3) of the Income Tax Act, the Minister responsible for finance has

made the following rules:-

The title of these rules is Tax Credit (Costs of Therapy Citation.

Provided to Children with Disability) Rules, 2023.

In these rules, unless the context otherwise requires

Interpretation.

"approved therapy" means therapy recognised by the

competent authority as therapy required by a person with

disability on account of an impairment;

"child" means a minor child who, on the 1st January of the

year immediately preceding the year of assessment, has not

attained the age of sixteen (16) years;

"competent authority" means the Commissioner for the

Rights of Persons with Disability appointed in accordance with

the Equal Opportunities (Persons with Disability) Act;

"person with disability" means an individual who has a

disability, as defined in article 2 of the United Nations Cap. 627.

Convention on the Rights of Persons with Disabilities Act, and

who is the holder of an EU Disability Card issued by the

Commission for the Rights of Persons with Disability

established under the Equal Opportunities (Persons with Cap. 413.

Disability) Act;

"qualifying costs" means professional fees proved to the

satisfaction of the competent authority to have been incurred by

a person for the provision of approved therapy to that person’s

child.

(1) Subject to the other provisions of these rules, there Tax credit.

shall be allowed a tax credit to any person who in the year immediately

preceding the year of assessment commencing on or after 1st January

2024 incurs qualifying costs.

(2) The tax credit allowable in accordance with these rules

shall be in the amount of two hundred euro (€200) for each child in

respect of whom the qualifying costs have been incurred, or the

amount of the qualifying costs actually incurred, whichever is the

lower.

(3) The tax credit referred to in these rules shall only be

allowed in respect of costs that are reported to the Commissioner for

Revenue in accordance with rule 4.

(1) Any person who incurs qualifying costs and who

wants to become eligible for the tax credit allowable under these rules

shall report the said costs to the competent authority by not later than

the 15th January of the year following that in which the costs were

incurred. The report shall include such information and shall be

supported by such evidence as the competent authority may require.

(2) The competent authority shall furnish the Commissioner

for Revenue with a return of qualifying costs reported to it each year,

indicating the names and identification numbers of the persons who

incurred the costs and of the children in respect of whom the said costs

were incurred, the costs incurred in respect of each child and such

other details as the Commissioner for Revenue may require. The return

shall be submitted by not later than the 15th March of the relative year

of assessment.

€0.18