Guide Dog Allowance

If you are blind or visually impaired, you can claim a tax credit if you own a trained guide dog. You can also claim the Blind Person's Tax Credit.

The Guide Dog Allowance is an annual allowance of €825 at the standard 20% rate of Income Tax (equal to a tax credit of €165).

To claim this tax credit:

1. Sign into myAccount.
2. Click 'Manage your Tax 2024' under 'PAYE Services'.
3. Click 'Add new credits'.
4. Under the 'Health' section, select 'Guide Dog Allowance'.
5. Confirm the number of guide dogs you are claiming for.
6. Upload any supporting documents you have.
7. Click 'Next' to complete the claim process.

Other assistance dogs may qualify for a different relief.

Documentation required

To qualify for this allowance, you must provide Revenue with a letter confirming that you are the registered owner of the guide dog. The letter must be from the supplier of the dog. The supplier must be an accredited organisation such as the Irish Guide Dogs Association. You can upload the required documentation through 'Manage My Record' in myAccount.

A copy of this letter should accompany your first claim. The relief may be granted for every year during which you maintain the dog. You should keep a copy of this letter in your records. You must keep these records for six years.

You must notify Revenue if you no longer own a guide dog.