TAX CREDIT (COSTS OF THERAPY PROVIDED TO CHILDREN WITH DISABILITY) RULES

TAX CREDIT (COSTS OF THERAPY PROVIDED

TO CHILDREN WITH DISABILITY)

SUBSIDIARY LEGISLATION 123.209

TAX CREDIT (COSTS OF THERAPY PROVIDED

TO CHILDREN WITH DISABILITY) RULES

4th April, 2023

LEGAL NOTICE 70 of 2023, as amended by Legal Notices 296 of

2023 and 96 of 2025.

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

Provided to Children with Disability) Rules.

In these rules, unless the context otherwise requires

"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

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

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 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 five hundred euro (€500) 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

TAX CREDIT (COSTS OF THERAPY PROVIDED

TO CHILDREN WITH DISABILITY)

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

Revenue in accordance with rule 4.

(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.

(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.