S.L. 123.209 · Tax Credit (Costs Of Therapy Provided (S.L. 123.209)
S.L. 123.209 Art. 2Interpretation. Cap. 413. Cap. 627. Cap. 413.
In these rules, unless the context otherwise requires:
"approved therapy" means therapy recognised by the competent authority as therapy required by a person with disability on account of an impairment;
"child" means a minor child who, on the 1st January of the year immediately preceding the year of assessment, has not attained the age of sixteen (16) years;
"competent authority" means the Commissioner for the
Rights of Persons with Disability appointed in accordance with the Equal Opportunities (Persons with Disability) Act;
"person with disability" means an individual who has a disability, as defined in article 2 of the United Nations
Convention on the Rights of Persons with Disabilities Act, and who is the holder of an EU Disability Card issued by the
Commission for the Rights of Persons with Disability established under the Equal Opportunities (Persons with
Disability) Act;
"qualifying costs" means professional fees proved to the satisfaction of the competent authority to have been incurred by a person for the provision of approved therapy to that person’s child.