Health and medical / credit
A person who is blind or has severely impaired vision, certified by an ophthalmologist, can claim the Blind Person's Tax Credit. It is 1,950 euro for 2025 and 2026 (3,900 euro where both spouses or civil partners qualify). Guide dog owners can also claim an additional allowance.
Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.
Single claimant qualifies
Both spouses certified qualifies
Not certified does not qualify
All examples use hypothetical people and figures.
Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.