April 27, 2024

Subsidised guide dog

MPiPS informs that this year it is possible to co-finance the purchase, training and maintenance of guide dogs from the State Fund for Rehabilitation of People with Disabilities. This is done under the programme „PARTNER 2006 – support for projects carried out for the disabled by non-governmental organizations” – e.g. by the Polish Association of the Blind.

Disabled persons may receive funding for this purpose (in the field of elimination of communication barriers) also from PFRON funds transferred to counties on the basis of the algorithm. Applications in this matter should be submitted to District Family Assistance Centres.

Persons not using the subsidy may tax deduction expenses incurred for the maintenance of a guide dog – in the amount not exceeding in 2006 the amount of 2.PLN 280.

Act of 26 July 1991. The Act on Personal Income Tax allows a taxpayer who is a disabled person or a taxpayer on whose dependency there are disabled persons (within the framework of the so-called “disability scheme”) to use a guide dog as an aid to a disabled person. rehabilitation relief), to deduct expenses for rehabilitation purposes and expenses related to facilitating the performance of life activities. These expenses include m.in. costs of maintaining a guide dog by blind people who are handicapped in Group I or II.

This expense is deductible from income if it has not been financed (subsidized) from the resources of the company’s Disabled Persons Rehabilitation Fund, the State Fund for Rehabilitation of Persons with Disabilities or from the resources of the National Health Fund, the company’s Social Benefits Fund or has not been returned to the taxpayer in any form. If the expense was partly financed (subsidized) from these funds (means), the difference between the expenses incurred and the amount financed (subsidized) from these funds (means) or reimbursed in any form is deductible.

Subsidized guide dog – explanation

Regarding the article in „Journal” z 20.11.2006 r., pt. „The affair on four paws”, in which the problems of the inhabitants of Wrocław with the financing of guide dogs by the Lower Silesia branch of PFRON were described, the Office of the Government Plenipotentiary for Disabled Persons’ Affairs. The National Council on Disability once again reminds you: blind people can be reimbursed for the purchase and maintenance of a guide dog.

Co-financing granted by the county from PFRON funds is available only to those people who have not benefited from this form of support within the last three years from other activities carried out from PFRON funds – e.g. within the program PARTNER.