Dáil Éireann Debate, Thursday - 25 June 2026
249. Deputy Seán Ó Fearghaíl asked the Tánaiste and Minister for Finance the estimated full year cost if the guide dog allowance increased to €1,000 based on 2025 figures; and if he will make a statement on the matter. [48461/26]
Amharc ar fhreagraSection 469 of the Taxes Consolidation Act (“TCA”) 1997 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.
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 taxpayer may be eligible to claim tax relief under section 469 TCA 1997 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.
I am advised by Revenue that it also operates by way of administrative practice, the Guide Dog Allowance, which permits a flat rate allowance to be claimed by blind or visual impaired persons who maintain a trained guide dog. As with other flat rate allowances under section 469 TCA 1997, this Revenue practice is for administrative ease for the calculation of the relief.
To be eligible to claim the Guide Dog Allowance a taxpayer must:
• be entitled to the Blind Person’s Tax Credit under section 468 of Taxes Consolidation Act 1997.
• provide written confirmation from the Irish Guide Dogs Association that they are the registered owner of a trained guide dog.
I am further advised by Revenue that the most recent year for which data in relation to the Guide Dog Allowance is readily available is 2023. Data for 2024 will be available in the coming weeks. Data for 2025 is not available as the filing deadline in relation to self-assessed taxpayers has not yet passed.
On that basis Revenue estimate the full year cost to the Exchequer of increasing the current Guide Dog Allowance from €825 to €1,000 is €0.01 million.
However, as the Deputy may be aware, for taxpayers who do claim the Guide Dog Allowance and incur maintenance costs relating to the keeping and use of a trained guide dog that are in excess of €825 per annum, then tax relief may still be available for these additional costs under section 469 TCA 1997 (tax relief for health expenses).
I would encourage all taxpayers to ensure that they are availing of the most beneficial tax treatment.
