Maeve O'Connell (Dublin Rathdown, Fine Gael)
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47. To ask the Minister for Finance if his Department has analysed the need to increase the guide dog allowance to keep pace with cost-of-living increases; and when this allowance was last increased.; and if he will make a statement on the matter. [27781/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy may be aware, there are several tax reliefs that may be available to blind persons, including for costs relating to guide dogs.

Tax relief for costs relating to guide dogs may be available under section 469 of the Taxes Consolidation Act 1997 (TCA). Section 469 TCA provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses. Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a “practitioner”, will qualify for tax relief.

Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”. Health expenses are defined as “expenses in respect of the provision of health care” and include "expenses representing the cost of maintenance or treatment necessarily incurred in connection with the services of a practitioner".

The definition of practitioner includes a number of medical professionals, including a person registered in the register established under section 43 of the Medical Practitioners Act 2007.

I am advised by Revenue that if an individual is required to use a trained guide dog for their blindness or visual impairment, and this is advised by a practitioner, the individual may be eligible to claim tax relief on the maintenance costs referrable to the keeping and use of such a trained guide dog. This treatment applies in all cases where the relevant conditions are met and there is no monetary limit.

Separately from the general position outlined above, I am advised by Revenue that it operates an administrative practice which permits a flat rate allowance to be claimed in certain circumstances. This flat rate allowance is referred to as the Guide Dog Allowance and, subject to certain conditions, is available to individuals who maintain a trained guide dog, supplied by an organisation accredited by the Irish Guide Dog Association. The allowance, which amounts to €825 per year, is the equivalent of a tax credit at the standard rate of tax, of €165. This was last increased in 1992.

To be eligible to claim the Guide Dog Allowance an individual must:

• be entitled to the Blind Person’s Tax Credit under section 468 TCA; and
• provide written confirmation from the Irish Guide Dogs Association that he or she is the registered owner of a trained guide dog.

• does not exceed 6/60 in the better eye with correcting lenses, or
• exceeds 6/60 in the better eye or both eyes but is accompanied by a limitation in the fields of vision that is such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.