The Tax Authority updates that from now on parents of children with special needs, who are entitled to two credit points under section 45 (a) of the Income Tax Ordinance, will no longer be required to attach to the tax refund applications a copy of a localization and eligibility committee decision. In a personal basket.
The Authority’s Individual Assessment Department has received online information from the Ministry of Education regarding children with severe learning disabilities who have been determined to be eligible for special education in a personal basket in the Eligibility and Characterization Committee, (“Placement Committee”) in local authority committees. The relevant data will therefore not need a form. According to the Tax Authority, the requirement to attach the committee’s decision sometimes delayed the processing of granting credit points.
From now on, one of the parents of children who has been determined to be eligible for special education in a personal basket in the committee, can receive two credit points in each year of eligibility without being required to attach the committee’s decision.
As you may recall, about a year ago, the Tax Authority received the information regarding those eligible for the years 2020 and beyond and these can make a tax adjustment or submit an annual report without attaching the committee’s decision. Now that the move has been completed and information has been received regarding previous years, parents who were entitled to the benefit from 2016 onwards but did not exercise their right to request a tax refund, along with a tax credit application form for a relative with a disability (116a) can also apply for a tax refund. To this day.
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