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
This week, Joan Jordan champions her professional revitalisation and shares with us all the joys of returning to the workforce. Sorry for the spoiler in the title. You already know how this one is going to play out. Girl studies hard and gets a computer science place in Trinity College. Girl works her arse off and builds a nice little life for herself and her family. Girl is winning. Girl firmly believes that bad things happen to other people. She has plans, you see…… Mike Tyson nailed it when he said, “everyone has a plan ‘till they get punched in the mouth.” Next thing- girl is punch drunk and wondering how on earth she got into this position? More importantly, how was she going to get out of it? When the editorial team asked me what they wanted to write about this week, I must say that I felt a bit anxious. I still feel shame over having to throw in the towel and stop working in 2009. I didn’t get formally diagnosed until 2010 and until then, lived with the unsettling conviction that something was really, really, really, wrong with me. I HAD to stop working. End of story. It was destroying me every day. Not knowing what was destroying me made it even worse. People like explanations and I just did not have one to give. I didn’t realise how important having a job was to my standing in society. It’s one thing to stop working as a lifestyle decision – another entirely when you feel forced into it. People ask difficult questions. Social outings and meeting new people became awkward. I also felt terribly guilty about not having my own money. Actually, the story didn’t end there. After chasing a lot of dead ends, I retrained and now work 15 hours a week from home. I do my work in the mornings before cog-fog sets in. My business card says that I am the EUPATI Content Coordinator. I love my job and do not take it for granted for a second. I’m even happy to be back paying taxes! Long story short, it was not easy to get back into gainful employment, but it is possible. If one good thing has out of all I went through when I had to stop working, it’s that I learned more about compassion. Being kind is important (and that includes being kind to yourself). Don’t judge others when you are not standing in their shoes. If you feel that you are stuck in a situation through no fault of your own- seek help. I’m glad I went to Citizens Information to find out what my options were when I had to stop working. Dedicated to MS Without whom this blog would not have been possible.
A Health Research Board funded study called ‘Patients’ Preferences for Health’ are looking for volunteers You are invited to participate in a study which will explore “Patients’ Preferences for Health”. In general, people have preferences of being in one state of health over another. This can often be a preference to have good health over bad, or to be in good health for so long and to be in less well health for a shorter period of time. By asking the public in Ireland to make these decisions or trade-offs we can say something about the general preferences of people in Ireland. Preferences gathered in this way are often used to guide choices around decisions in relation to health and using preferences from the general public is deemed to be a fair way of deciding on how to assign healthcare resources. However, it is likely that a person’s experience of being in a health state will alter their preferences compared against those who are only imagining being in that state. As such, this work will examine the differences between patients with Multiple Sclerosis (MS) valuations of health states, and those of the general population to see if this is actually the case. Before you decide whether you would like to be part of this research study, it is important that you understand why we are carrying out this research and what it will involve. Download participant information Get in touch If you are interested in helping with this study, please contact Dr. Stephen Erskine at email@example.com
NCPE report The National Centre for Pharmaco-economics (NCPE) have completed their evaluation of Ocrelizumab for the treatment of adult patients with early primary progressive Multiple Sclerosis (PPMS), and have sent the final report to the HSE CPU. The web summary is now available on the National Centre for Pharmacoeconomics website. >> Read more The NCPE report recommends that ocrelizumab for the treatment of adult patients with early PPMS not be considered for reimbursement. MS Ireland have secured a meeting with the Minister for Health, Simon Harris on October 25th in relation to the issues of access to medicines. Related articles March 2018 >> January 2018 >> Access to Medicines Campaign Handbook >>
Before Budget 2019, Helen Farrell shares her opinion on the financial challenges of living with MS and how the Irish State can truly support people. Our government ministers have an unenviable task in preparing our 2019 budget. Not only do they have to cover existing commitments but they also must plan for future contingencies and emergencies. Ireland has never been good at investing properly in the future and is bedevilled with transport, housing, education, social welfare and health systems that are full of historic quick-fixes and panicked responses to crises and outrages since the foundation of the State. Investing in proper preventative planning usually takes more resources and a longer-term view than ever seems achievable to our governments; to the despair of many. It’s understandable that buying the approval of voters and ensuring a positive next election is very important for political parties; few go into politics to be in opposition. Our elected representatives have a duty to balance the health, housing, education, welfare, transport and environmental needs of Irish citizens with the money they have available, and to enhance people’s lives, not necessarily their pockets. People with MS would love our politicians to sit up and notice that our neurological services are woefully underfunded and do not compare at all favourably with the rest of Europe, or indeed globally. MS is something that arrives in our lives uninvited and makes itself at home for life, often damaging our earning potential and costing us in so many ways across our lifespan. With access to good healthcare, medication, rehabilitation and support, life can continue for many of us in a productive way (albeit changed) but only if we receive the proper support. It is false economy to stint on these supports. The more support we have when living with MS, the more we can continue to remain engaged with life, earning and contributing financially and in voluntary ways and putting less of a financial burden on the State. It makes good financial sense to invest in MSer’s and conversely very poor judgement to limit services and supports. A severe MS-relapse or disease-course is far costlier for our healthcare, social welfare and other systems to deal with than the optimal situation of keeping a person with MS as healthy as they can be. At a personal level I am still angry at the election promise reneged on in 2013, to give all people who hold the Long-Term Illness Card an automatic GP Visit Card. It would have made life much easier for us all with MS. Keep us well and we’ll be more productive, for longer. MS Ireland’s pre-budget submission makes for sober reading (read here). The key asks of MS Ireland for Budget 2019 involve proper investment in neurology services, neurorehabilitation, community services and housing adaptation, as well as automatic entitlement to a GP Visit Card. Although our Social Welfare services can provide good support for those of us who can’t work full-time or at all, more needs to be done to “make work pay”, although I personally dislike that phrase. There’s a whiff of the opinion that people who access Social Welfare are choosing not to work when they weigh up the financial “benefits” in favour of a life of State support. Nothing could be further from the truth for most of us. We are trying to hang on with grim determination of any remnant of our former pre-MS working lives, reinventing ourselves, constantly adjusting and trying to outwit this disease. Another area that MS Ireland would like addressed is the amount of income disregarded when applying for Medical Cards. In people with MS on lower incomes, the disregard should be far higher, due to identified higher costs of living with MS. It is an exciting time in terms of new treatments emerging for MS. There have been quite a few new disease-modifying medications licensed in recent years that provide greater efficacy against MS, and the promise of more to come. New and innovative medications cost money and the government need to ring-fence spending to cover this for the future. All in all, a lot for our government to consider. But short-term planning benefit nobody and makes no prudential sense in the long-run. What we need now is our government to focus on playing the long game; just like MS does with us.
Briefing in Leinster House Today, MS Ireland presented the MS Care Centre Business Case to TDs and Senators in Leinster House. We were overwhelmed by the support shown by your local representatives at today's event. In a video released to coincide with the presentation, Mark Mitchell shares why further investment is important and the services offered at the Care Centre. Watch here The MS Care Centre is a state-of-the-art respite facility. Admitting and welcoming 400 people annually, the Care Centre not only provides people living with MS and their caregivers a break but delivers a range of therapeutic services, neurological assessments and social activities. Due to decreased income, the Care Centre only opens 40 weeks per year. MS Ireland are requesting a further €600,000 in annual investment due to the increased demand on the service. This would see the Care Centre open 350 days per year from 2019 and provide an extra 1,128 bed-nights annually. MS Ireland will continue to campaign to secure additional funding to open our respite service 350 days per year. Thank you for contacting your local representatives. Your involvement and action makes a difference. #ISupportMS
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