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A query was raised regarding whether a spouse can claim the disability tax deduction when the other spouse has a Grade II dependency status but no recognised degree of disability. The Directorate General for Taxes (DGT) ruled that this is not possible, as dependency status does not equate to the degree of disability required by law.
Taxpayers must hold a formal certificate of disability to qualify for this specific deduction; dependency status alone is insufficient for tax relief purposes.
The tax team reviews your specific situation.
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