TAX CREDIT (COSTS OF THERAPY PROVIDED TO CHILDREN WITH DISABILITY) [ S.L. 123.209 1 SUBSIDIARY LEGISLATION 123.209 TAX CREDIT (COSTS OF THERAPY PROVIDED TO CHILDREN WITH DISABILITY) RULES 4th April, 2023 LEGAL NOTICE 70 of 2023, as amended by Legal Notices 296 of 2023 and 96 of
- The title of these rules is Tax Credit (Costs of Therapy Provided to Children with Disability) Rules.
- In these rules, unless the context otherwise requires: Citation. Interpretation. "approved therapy" means therapy recognised by the competent authority as therapy required by a person with disability on account of an impairment; "child" means a minor child who, on the 1st January of the year immediately preceding the year of assessment, has not attained the age of sixteen
(16)years; "competent authority" means the Commissioner for the Rights of Persons with Disability appointed in accordance with the Equal Opportunities (Persons with Disability) Act; Cap.
- "person with disability" means an individual who has a disability, as defined in article 2 of the United Nations Convention on the Rights of Persons with Disabilities Act, and who is the holder of an EU Disability Card issued by the Commission for the Rights of Persons with Disability established under the Equal Opportunities (Persons with Disability) Act; Cap. 627. Cap.
- "qualifying costs" means professional fees proved to the satisfaction of the competent authority to have been incurred by a person for the provision of approved therapy to that person’s child. 3.
(1)Subject to the other provisions of these rules, there shall be allowed a tax credit to any person who in the year immediately preceding the year of assessment commencing on or after 1st January 2024 incurs qualifying costs.
(2)The tax credit allowable in accordance with these rules shall be in the amount of five hundred euro (€500) for each child in respect of whom the qualifying costs have been incurred, or the amount of the qualifying costs actually incurred, whichever is the lower.
(3)The tax credit referred to in these rules shall only be Tax credit. Amended by: L.N. 296 of 2023; L.N. 96 of 2025. 2 [ S.L. 123.209 TAX CREDIT (COSTS OF THERAPY PROVIDED TO CHILDREN WITH DISABILITY) allowed in respect of costs that are reported to the Commissioner for Revenue in accordance with rule 4.
(4)Notwithstanding the other provisions of this rule, no tax credit shall be allowed under these rules in respect of costs incurred after 31st December 2024. Return by the competent authority. 4.
(1)Any person who incurs qualifying costs and who wants to become eligible for the tax credit allowable under these rules shall report the said costs to the competent authority by not later than the 15th January of the year following that in which the costs were incurred. The report shall include such information and shall be supported by such evidence as the competent authority may require.
(2)The competent authority shall furnish the Commissioner for Revenue with a return of qualifying costs reported to it each year, indicating the names and identification numbers of the persons who incurred the costs and of the children in respect of whom the said costs were incurred, the costs incurred in respect of each child and such other details as the Commissioner for Revenue may require. The return shall be submitted by not later than the 15th March of the relative year of assessment.