State deduction for accessibility works in habitual home not available

A taxpayer asks whether installation costs for a lift for a disabled person can be deducted from their personal income tax. The DGT responds that the state deduction for accessibility works has been abolished and no transitional regime applies to these works.

The abolition of the state deduction for accessibility works in habitual homes removes a key tax benefit for disabled persons, with no transitional framework to support such investments.