Disability) (Amendment) Rules, 2025

L.N. 96 of 2025

INCOME TAX ACT

(CAP. 123)

Tax Credit (Costs of Therapy Provided to Children with

Disability) (Amendment) Rules, 2025

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:-

(1) The title of these rules is the Tax Credit (Costs of

commencement.

Therapy Provided to Children with Disability) (Amendment) Rules,

2025 and these rules shall be read and construed as one with the Tax

Credit (Costs of Therapy Provided to Children with Disability) Rules,

hereinafter referred to as the "principal rules".

(2) These rules shall be deemed to have come into force on 1st

January 2025.

Immediately after sub-rule (3) of rule 3 of the principal

rules there shall be added the following new sub-rule

"(4) Notwithstanding the other provisions of this rule, no

tax credit shall be allowed under these rules in respect of costs

incurred after 31st December 2024.".

€0.09