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
Prize draw winners announced Following the prize draw on RTÉ's fab News2Day we are delighted to announce the winners of the 2018 MS Readathon prize draw! Ipad Winners Catherine Clinch, Scoil Bhride, Dublin Riain Flemming, Scoil Mhuire, Dublin Jacob Vaughan, St Brigids, Dublin Ciara Leahy, Scoil Ide, Galway Muireann Lambe, Cloonakilla NS, Roscommon Sarah Lukacova, Kinsale Community School, Cork Leon MacCartaigh, Gaelscoil Dara, Galway Alison Thornton, Ballymakenny College, Louth Rebecca O’Connor, Scoil Realt na Mara, Dublin Leah McDonagh, Allen NS, Kildare Headphone Winners - kindly sponsored by Panasonic David Mullarkey, Carrig NS, Tipperary Ryan Kavaige, Gaelscoil Ui Drisceoil, Cork Poppy Comerford, Rathgar NS, Dublin Siofra Mason, Munroe NS, Kilkenny Eabha McCoffey, Castletownsend NS, Cork Grace Nolan, St Laurences NS, Kildare Abbie Sweeney, Kilbarry NS, Cork Senan Miland, Marnocks NS, Dublin Conor McDermot, Our Lady's NS, Dublin Karoilna Gorzala, Tullow Community School, Carlow Cian Byrne, St Mary's, Wicklow Amber Donohoe Harbridge, Stratford NS, Dublin Cal Jackman, Portlaoise Educate Together, Laois Shane Doherty, Scoil Naomhh Fionán, Donegal Aidan O'Dunaigh, Gaelscoil Ros Eo, Dublin Brianne Farnan, Oatlands Primary, Co Dublin Lyla Roddy, Scoil Bhríde, Kildare Alice Ryan, Scoil Bhríde, Galway Jake O'Dathlaoich, Gaelscoil Nás na Ríogh, Kildare Erica Keddy, St Brigid's GNS, Dublin Florence Ross, SVdP Girls NS, Dublin Beth Ni Choibheanaigh, Gaeelscoil Charraig Uí Leighin, Cork Cathy O'Mahony, Crecora NS, Limerick Isabel Fleet, Galway Greta Patterson, Co Dublin Rachel Cleary, Tipperary Amal Salawu, Dubln Ella Monahan, Meath Abi Murphy, Meath Cliona Manning, Cork Thanks to everyone for taking part in the 2018 MS Readathon
This New Year, the MS and Me team will bring you more of the things you love as well as a few things you didn’t know you wanted. As we close the third week of 2019, it’s probably time to sweep “Happy New Year” away for another 11½ months. That said, we’d like to take this opportunity to let you know what you might expect from your MS blog this year. First, we wave a grateful goodbye to one of our original blog team, Helen. We wish her all the best as she continues on a career path she was able to take-up again in 2018. Her thoughtful posts, such as the very popular MS & the 2019 Budget, will be missed as much as her positive yet realistic outlook on living with multiple sclerosis. Good luck, Helen! The rest of the MS & Me blog team will look the same for the coming year with some additional guests. The blog itself (as well as the MS Ireland webpage), however, may look different by the end of the year. We are undertaking a long-awaited rework of the website and will take advantage of the opportunity to make the MS & Me blog easier to find, navigate, read and reply. We can’t say exactly when it will happen but, suffice it to say from the prototypes we’ve seen, when it does change, you’ll know! This year we’ve decided to expand on a popular feature we ran a couple of years back. Most months, beginning in February, we will have two bloggers – one man and one woman – co-write a piece on a topic which may have different takes depending on the person with MS’s sex. We’re calling the series “He said – She said”. Topics are set to include such hot buttons as dating, romance, having children after diagnosis, finances and more. We hope you enjoy and engage with our bloggers on these interesting topics viewed from different perspectives. We’re also going to delve into some of the “tough stuff” this year. We all grieve losses in this life. With MS we seem to have to go through some form of the grieving process every time we lose something else to the disease. We’ll have a series of blogs on the stages of grief for you this year as well. We’ll highlight some of the major MS events happening in Ireland and around the world as well as sharing our tips and thoughts of living your best life with this damnable disease along for the ride. The editorial team of MS & Me hope that you’ll enjoy the topics we’ve set out for the year. The cadre of bloggers you’ve come to read hope that you’ll continue to comment, share, and discuss the subjects with your family and friends. Knowledge is, after all, power. And the more of our allies who have the knowledge, the more power we as an MS community will have. Wishing you and your family the best of health. Cheers
What is the self care to wellness programme This is a six week self care management programme, 2.5 hours per week programme for people living with ongoing health conditions. It can help you develop the skills you need to become an active self manager of your condition and live a happier life. Where: Castlebar Primary Care Centre When: commencing Tuesday, 5th of February 2019 Time: 10.30am - 1pm Who runs the programme The weekly sessions are facilitated by two supervised trainers. All of our trainers understand the challenges of living with on-going conditions and many use the very same health management techniques you’ll learn during this programme to cope with their own on-going health conditions. Who can take part Anyone living with an ongoing or long term health condition are welcome to register. How to register Visit https://www.selfcaretowellness.org/ Or Contact the programme coordinator Jackie Lynott 087 7185615 or (094) 9034980
Raising awareness of the invisible symptoms and unseen impact of MS. World MS Day 2019 will take place on 30th May. The 2019 campaign will be called ‘My Invisible MS’ (#MyInvisibleMS) and the theme is Visibility. My Invisible MS will raise awareness of the invisible symptoms of MS and the unseen impact of MS on quality of life. The campaign will give a voice to everyone affected by MS to share their invisible MS symptoms and express what you want others to know and understand about MS, in order to challenge common misconceptions and help people understand how to provide the right support. There are many ways to get involved in World MS Day and use and adapt the My Invisible MS campaign. You can take part in the campaign online and on social media, hold an event to bring people together for World MS Day, lobby your decision makers to make positive changes for people affected by MS…there are so many possibilities! We’ll be sharing more information and resources in Spring 2019. Watch this space! originally posted 7th January 2019
At the start of New Year 2019, Declan Groeger shares with us his plans for the year ahead. Read on for a plan of action we can all adapt to our own resolutions. 2019 is a new year; a year full of hopes and fears, a year full of aspirations and dreams and a year full of good intentions. But it is also a year that, without proper planning, will be filled with disappointments. John Heywood, an English playwright better known for phrases that are embedded in our psyche, is credited with the saying “Rome wasn’t built in a day”. This was modernised to the phrase “softly-softly-catchy-monkey” by Queen Victoria. Loosely translated, both these phrases mean that patience is important. The essential ingredients for success are realism, focus, planning and patience; each ingredient being of equal importance. Another trite adage alerts us to the importance of planning “By failing to prepare you are preparing to fail”, Benjamin Franklin. Realism is important for everyone but even more so for people living with Multiple Sclerosis; we must acknowledge our limitations and plan accordingly. To my way of thinking there is no point in targeting a climb to the summit of Mount Everest without setting a schedule of lesser achievements and waypoints on the journey. Focus is equally important. I find that maintaining focus for a long-term project can be difficult and to that end, I recommend the ‘buddy system’. Confide in someone; share your resolution and accept help and encouragement from your confidante. Write it down; having a goal in writing somehow makes it more real. Planning is essential and this ingredient incorporates patience. Antoine de Saint-Exupéry once said, "A goal without a plan is just a wish". Some goals seem much more difficult without intermediate targets and for me the inclusion of these waypoints make the challenge seem less onerous and more achievable; softly softly catchy monkey! A word of warning- planning should not be used as an excuse to procrastinate. Planning is essential but procrastination is the death knell for many good intentions. I’m only making one New Year resolution this year. In past years I would make a list and start off the New Year with the best of intentions and ultimately most, if not all, fell by the wayside. Time has passed and now more than 30 years after my diagnosis I have learned to be more realistic. I make one resolution and try to do it well. Attempting to do too much is foolish and this is true in any walk of life. Do less but do it well. My New Year resolution is to be kinder to myself. Why that one you might ask? The answer is simple; I haven’t been very kind to me and I need to be. What New Year Resolution have you adopted for 2019?
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