L. Extraordinary burdens for disabled children
What extraordinary burdens are deductible for disabled children?
Depending on the level of disability, various tax allowances without reduction by the deductible are available. A child is deemed disabled if the disability level is 25% or more.
Tax allowances for children with a disability from 25% to 49%
| Level of disability | Allowance per year |
|---|---|
| 25% to 34% | €124 |
| 35% to 44% | €164 |
| 45% to 49% | €401 |
In addition, the lump-sum tax allowances may be claimed without deductible for a necessary diet or for expenses regarding disability aids (e.g. glasses/contact lenses, wheelchairs, adapting the apartment to the needs of a disabled person).
Tax allowances for children with a disability of 50% or more who do not receive nursing care allowance
In this case, a higher amount of family allowance is granted and a monthly lump sum of €262 may be claimed instead of the aforementioned tax allowances. In addition, expenses for disability aids and the tuition fee for a school or workshop for the disabled may also be claimed without deductible. The costs of a diet cannot be recognised in addition to the tax allowance of €262.
Tax allowances when receiving nursing care allowance for a disabled child
The amount of the nursing care allowance must be subtracted from the monthly tax allowance of €262 per month. The tax allowances per year, depending on the disability level, may not be claimed. If the nursing care allowance exceeds the amount of €262, no lump sum may be claimed.
In addition, the actual amounts must be considered, independent of a nursing care allowance:
- Expenses not regularly incurred for therapeutic aids
- Costs of therapeutic treatments
- Compensation for attending a special or nursing school or for working in a workshop for disabled persons
- Transport costs between the home of the disabled child and the special or nursing school or workshop for the disabled, which are incurred due to the unreasonable use of public transport (however, compensation for these journeys must be subtracted)
If the nursing care allowance for accommodating the disabled person in a boarding school or an apartment-sharing community is withheld, the costs borne by the persons responsible for the support money payments to the disabled person (the contribution to housing costs in Vienna or the cost refunds to the respective regional governments) constitute an extraordinary burden.
Overview of tax allowances for disabled children
| Tax allowance | Disability 25%+, no increased family allowance | Disability with increased family allowance | Disability with increased family allowance and nursing care allowance |
|---|---|---|---|
| Lump-sum tax allowance depending on disability level | yes | no | no |
| Flat-rate tax allowance of €262 | no | yes | yes (reduced by the nursing care allowance) |
| Lump-sum tax allowance for diets | yes | no | no |
| Tax allowance for own motor vehicle | no | no | no |
| Tax allowance for taxi transports | no | no | no |
| Expenses for appliances for disabled persons and costs of therapeutic treatment | yes | yes | yes |
| Tuition fee for a school for the disabled | yes | yes | yes |