Health and medical / allowance

Guide Dog Allowance

If you are blind and maintain a trained guide dog you can claim a fixed allowance of 825 euro per year, given as a deduction at the standard rate, in addition to the Blind Person's Tax Credit. You need a letter from Irish Guide Dogs for the Blind.

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.

Who qualifies

You qualify for the Blind Person's and maintain a trained guide dog.

Exclusions and pitfalls

Assistance dogs for other conditions are not covered by this allowance.

How to claim, step by step

Submit the confirmation letter through myAccount > Claim tax credits > Health.

This checker provides guidance from your answers. Revenue decides whether a claim is accepted. You can claim directly for free using myAccount.

Documents to keep

Letter from Irish Guide Dogs for the Blind

Worked examples

Guide dog owner qualifies

Allowance 825 euro at 20% = 165 euro tax saving.

Two guide dogs qualifies

Allowance applies per person, not per dog.

Pet dog does not qualify

Only a trained guide dog qualifies.

All examples use hypothetical people and figures.

Terms used here

Tax relief

Next steps

This guide is part of a later content wave and will be expanded with more detail after reviewer sign-off.

Sources and review

R2Tax rates, bands and reliefs 2022-2026officialchecked 2026-10-28

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.

Do it

Claim through Revenue (free)

Priority P1. Reviewed 2026-10-28.