Tax deductions for disability friendly businesses

The Government has reinstated legislation to pay tax deductions to anyone wishing to make their business or premises more accessible to persons with disabilities.

The amendment to the Disabled Access to Property (Deductions) Rules 2026 will remain in force until 2030.

Those who are eligible will be entitled to claim a deduction against income tax for qualifying expenditure incurred in carrying out reasonable adjustments that improve access and inclusion.

Claims should be made in writing to the Commissioner of Income Tax within two years of the end of the relevant year of assessment or accounting period for which the deduction is sought. 

Applicants would need to provide evidence of the works undertaken.

A Ministry for Equality spokesperson said by providing financial support through the tax system, the Government hopes to encourage businesses and property owners to make the necessary improvements.