Employers interested in the Workplace Accessibility Tax Deduction Scheme may download an application form from the National Commission Persons with Disability (KNPD) website (www.knpd.org).

This scheme gives an incentive to all employers who have a staff member who is a disabled person registered with the KNPD and in possession of a valid Special Identity Card to receive tax deductions if they incur any of the following costs: The installation or modification of physical structures, and/or equipment designed to increase workplace accessibility; The removal of architectural and physical barriers; The acquisition, installation or modification of equipment and devices for disabled persons; Expenditure incurred in the training of disabled employees for the purpose of enabling them to perform their work.

There are a number of criteria that have to be fulfilled in order for an employer to be eligible for these tax deductions.

One of these criteria is that the expenditure incurred must directly address the impairment-related needs of the disabled employee/s concerned. Another is that installations or modifications of physical structures and the removal of architectural and physical barriers must be carried out in accordance with the Access for All Design Guidelines where these are applicable. Moreover, the training of disabled employees should,as much as possible, be carried out together with their colleagues.

Deductions are claimed in the year of assessment following the year in which the expenditure was incurred. The employer can claim a deduction equivalent to 100 per cent of the cost incurred against income charged to tax for the relevant year of assessment with the total deduction claimed not exceeding €20,000.

These deductions will only apply if the employer does not benefit from any form of other assistance in relation to the same expenditure. If deductions cannot be wholly set off for the year during which the expenditure was incurred, these deductions are carried forward and set off against the income of subsequent years in succession.

Applications and the requested documents should be submitted to the KNPD after the expenditure has been incurred.

Upon verification of the expenditure incurred and once the employer is given a certificate of approval, one has to claim this deduction in their tax return by completing the relative attachment to their tax return and attach a copy of the certificate of approval as necessary.

For more information on the scheme, one can contact the KNPD on 2278 8555 or by sending an email to helpdesk@knpd.org.