MS can come with many costs. We have pulled together some information on tax credits, reliefs and exemptions that may be relevant to you or your loved ones, to help you to navigate this space. Supporting evidence – such as medical certificates are required. The information provided in this piece has come from www.revenue.ie as well as Inclusion Ireland and Citizens Information, and is correct at the time of writing (January 2017).
It is important to note: Claims for repayment of tax must be made within 4 years after the end of the year for which the claim is being made. For example claims relating to 2016 must be claimed by December 31st 2020.
Blind Person’s Tax Credit
This credit of €1,650 may be claimed by anyone who is regarded as blind. Revenue state the following conditions must be met in order to claim this credit;
‘To qualify for the tax credit you or your spouse or civil partner must have impaired vision to the extent that:
Supporting evidence is required to claim this credit – a medical certificate provided by an eye specialist must state the degree of vision loss, as well as stating whether the vision loss is permanent or temporary. In cases where the vision loss is temporary – a new medical certificate must be submitted for each year the tax credit is claimed.
For further information on how to apply, and for the relevant claim form, please visit: http://www.revenue.ie/en/tax/it/credits/blind-credit.html
Deed of Covenant
This legal agreement is made between two individuals, where one agrees to pay the other an amount of money without any benefit in return. As long as a Deed of Covenant is properly drawn up in favour of a person who is permanently incapacitated, tax relief is available. Please note that parents cannot covenant to a permanently incapacitated child under the age of 18.
For further information, please visit: http://www.revenue.ie/en/tax/it/leaflets/it7.html
Dependent Relative Tax Credit
This tax credit of €70 can be claimed by a taxpayer who maintains:
For more information, please visit: http://www.revenue.ie/en/tax/it/credits/dependent-relative.html
Employed person taking care of an Incapacitated Individual
This relief can be claimed in respect of the cost of employing a person (including a person whose services are provided by or through an agency) to take care of either:
This allowance of up to €75,000 may be claimed by one family member or divided among a number of family members if they are contributing towards the cost.
For further information, visit: http://www.revenue.ie/en/tax/it/leaflets/it47.html
Home Carer’s Tax Credit
A Home Carer’s tax credit is available for married couples where one spouse works in the home caring for;
The tax credit has a value of €1,100 for carers with an income up to €7,200 (or €5,800 for years up to and including 2015).
For more information, please visit: http://www.revenue.ie/en/tax/it/credits/home-carers.html
Health/Medical Expenses Tax relief
This tax relief can be claimed on the claimant’s own behalf or on behalf of another person whom the claimant has paid medical expenses.
Relief may be claimed on expenses including the following;
Costs incurred in provision of a wheelchair or wheelchair lift – excluding alterations to buildings (it may be useful to view information on the Housing Adaption Grant for People with Disabilities – from your local Council).
For a full list of expenses which are eligible for tax relief, and for further information on how to apply, please visit: http://www.revenue.ie/en/tax/it/leaflets/it6.html
Incapacitated Child Tax Credit
A parent or guardian of a child who became permanently incapacitated before the age of 21, or while she or he was in full-time education, may apply for this tax credit of €3,300.
For further information, please visit: http://www.revenue.ie/en/tax/it/credits/incapacitated-child-credit.html
Deposit Interest Retention Tax (DIRT)
If you have savings in a financial institution such as a bank, building society, credit union or post office, tax at is deducted on the interest. This is called Deposit Interest Retention Tax (DIRT). An individual, their spouse or civil partner, who is permanently incapacitated, may be entitled to exemption from DIRT or to a DIRT refund.
For more information, please visit: http://www.revenue.ie/en/tax/dirt/leaflets/de2.html
Lump Sum payments can be exempt where paid by an employer because of injury or disability. To qualify for relief, the payment must be made on account of injury or disability of the holder of the office or employment and the disability must be the cause of termination of employment.
For more information, please visit: http://www.revenue.ie/en/tax/it/leaflets/it21.html#section3
Special Trusts for Permanently Incapacitated Individuals
Special tax treatment applies on income arising following the creation of a trust whose funds have arisen as a result of public subscription raised on behalf of an individual or individuals who are permanently and totally incapacitated. Contact your Revenue office for further information.
For further information, please visit: http://www.revenue.ie/en/personal/circumstances/disability-information.html
Universal Social Charge (USC)
People who hold a full medical card and who’s total yearly income is below €60,000 may have a reduced rate of USC. Payments and income from the Department of Social Protection already subjected to DIRT are exempt from USC.
For more information, please visit: http://www.revenue.ie/en/tax/usc/
Medical Expenses of Incapacitated Persons
An exemption on inheritance tax is in place for gifts or inheritances taken by an individual who is permanently incapacitated - to meet their medical expenses (such as nursing home care).
For more information, please visit: http://www.revenue.ie/en/tax/it/leaflets/it6.html
VAT repayment can be claimed on the purchase of some special aids and appliances such as walk-in baths and hoists. Individuals who purchase an aid or appliance for a disabled person can claim a VAT refund.
For more information please visit: http://www.revenue.ie/en/tax/it/leaflets/it12.html
Drivers and Passengers with Disabilities
A number of tax reliefs may be claimed by persons with disabilities on the purchase of motor vehicles including VAT and VRT refunds or for the adaption of a vehicle.
“Relief is available for the following applicant types, depending on the level of vehicle adaptation and is subject to a maximum amount of relief…
Drivers with a Disability
Passengers with a disability/family member of a passenger with a disability
More information on the range of tax reliefs which can be applied can be found in ‘DRIVERS AND PASSENGERS WITH DISABILITIES ORGANISATIONS TAX RELIEF SCHEME’, which may be found on the website http://www.revenue.ie/en/personal/circumstances/disability-information.html#section3
Further information on these tax reliefs, credits and exemptions and how to apply, can be found on www.revenue.ie or by calling Revenue’s LoCall numbers:
Border Midlands West Region: Call 1890 777 425
Cavan, Donegal, Galway, Leitrim, Longford, Louth, Mayo, Monaghan, Offaly, Roscommon, Sligo, Westmeath
Dublin Region: Call 1890 333 425
Dublin (City and County)
East & South East Region: Call 1890 444 425
Carlow, Kildare, Kilkenny, Laois, Meath, Tipperary, Waterford, Wexford, Wicklow
South West Region: Call 1890 222 425
Clare, Cork, Kerry, Limerick
New website launch Neurological Alliance Ireland (NAI) have launched a new website as part of the Love Your Brain campaign. The campaign aims to promote greater awareness and understanding of the brain and brain conditions as well as the need for more investment in services, research, and prevention. National Brain Awareness Week 11th - 17th March 2019. To find out more, visit Love Your Brain website includes events happening near you. Follow on twitter using the hashtag #loveyourbrain2019 #brainawarenessweek2019
On this Valentine’s Day when many of us choose to celebrate romantic love, Christina McDonald and Niall McGahon give us their take on MS and Romance. Christina We see it all around us. On the streets, in movies and in songs, love and romance. They are everyone’s desire at some point. I was diagnosed at 26 in the common age range for an MS diagnosis (20s-40s). These are also the years seen as someone’s prime years- in college, looking for love, perhaps settling in with someone, building a career, getting married and all the typical life-steps. MS at times has changed how I view myself as a woman. Questions constantly loom such as “am I a burden for my partner?” or “am I still attractive when my symptoms peak?” or “have I embarrassed you in public? “Am I still fun to be around when my fatigue is bad? Sometimes I wish I could be more spontaneous and that I had more energy like I used to before MS. It can be difficult to maintain a romantic relationship when you’re living with MS but with two people who compromise and understand the difficulties that may arise from MS, they can plan around what suits their needs and keep the spark alight. The thing is, I am not my disease, I am not MS. While those questions might go through my mind, I know that when my partner looks at me, she still sees the person that she fell in love with and not the condition. Although we might not go out for date nights as much as we used to, we still make a joint effort in bringing a date night to us. This includes nights in with a movie and takeaway - Netflix and chilling out. We tend to do things earlier so that I have more energy. Compromise is key for myself and my partner when it comes to MS and romance. I see myself as lucky because I had found “the one” before my diagnosis so I didn’t have to worry about how to tell someone I’m dating about my condition. My partner has been with me every step of the way. Niall’s Perspective I think it’s fair to be said most men don’t live up to the Hollywood romance and the way it’s sometimes portrayed but god do we try our best! By the time of my diagnosis at the age of 34, I had met my beautiful wife and we were 4 years married. We now have a beautiful son and another on the way. Like Christina, I never had to go through the process of having to tell someone about my condition. I thank god every day for that because without my wife going through this process with me, I don’t think I would be as strong as I am now. One of the definitions I found for Romance was: “feeling of mystery, excitement, and remoteness from everyday life” Quite apt for both MS and romance with a loved one. The illness fills your head full of mystery about the future and sometimes pulls you back and isolates you into a remote-ness from your everyday life. MS gives you a kick in the nuts, excuse the pun, from an in-timacy perspective. I’ve found myself questioning myself on countless occasions “Jesus you’re useless…”, “how embarrassing…” and as time progresses this can eat at you and sometimes it’s easier not to try. Thankfully I get a kick up the ass and get pulled out of whatever dark room I may have entered. All because the person who, 13 years ago filled my head full of mystery of what could be, of excitement of what was to come, took me to a remote place that was only her and I. To me romance is not necessarily about the big gestures; it may have been that a few years ago. Sometimes the smallest of things can be the most romantic. The spontaneous back and foot rub, the dinner made or simply the holding of hands. These all may seem the easiest for most. However when you have little feeling in your dominant hand these tasks become even more challenging but more enjoyable and appreciated when they are done. Christina is right, Netflix and chilling on our own sofa is a bloody good date night too! My perspective on life with MS is about team work. Like Christina, we are not MS, it doesn’t define us. We have the full understanding that the love that we first found all those years ago is not going to be broken by MS, we are only going to get stronger. Ro-mance is not dead, it has just taken on a different form and that’s ok because it will never disappear.
Research Request What is Parental self-efficacy? Parental self-efficacy describes the beliefs one has of their ability to manage and perform the role of parenting successfully. Who is carrying out this study? Rachel Mc Laughlin is a 4th-year Occupational Therapy student in NUI Galway. This research is being completed with a final year university project. This study will run between January and April, 2019. Aim of study Your participation in this study will add to knowledge on how MS can affect parents, specifically through levels of fatigue and parental self-efficacy. It is hoped that this information will lead to an improvement in health services in the future. Who can participate A parent with MS with a child/children between 2-18 years old? If you are interested in participating in a study looking at the impact of fatigue on parenting please read the information sheet to find out more about this study and if you are eligible to participate Get in touch Contact the researcher at firstname.lastname@example.org who will happily answer any questions that you may have.
We are so excited to announce that we have teamed up with Emma Larkin, a jewellery designer who is based in Galway. Emma has designed these small little kisses to wear on your lovely lobes. So now you can show your support and help us Kiss Goodbye to MS! Emma is supporting our Kiss Goodbye to MS campaign as MS is a condition that she has been surrounded by for her whole life. Emma’s mum was diagnosed with MS before she was born. “I am aware of the good and the bad days that MS can bring but I think trying to have a positive attitude, can go a long way. My mum has been a great support in my life so it means a lot for me to take part in this Kiss Goodbye MS campaign”. Emma has recently started her own jewellery business and her work is on sale both online and in selected shops. You can check out more of Emma’s amazing designs here. So what are you waiting for? These stunning Kiss Goodbye to MS lip earrings are subtle and add a touch of glamour to your everyday! So head to our shop or call one of our team on 01 6781620 to place your order today! Our earrings are priced at €11.00 including post and packaging. 50% of the cost will do directly to Kiss Goodbye to MS.
Research Request We have been approached by a postgraduate student of psychology at Trinity College who is researching whether young people aged 14 -18 years who live with chronic pain have different worries and beliefs about worry, from their counterparts who do not live with chronic pain. Aim of study This study is the first step in understanding beliefs about pain and about worry in a sample of adolescents, who experience chronic pain, and to compare and contrast this with a sample of adolescents who do not experience pain. Get in touch If this is a study you would like to take part in, please email Aoife email@example.com
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