The Persons with Disabilities Act 2003 and The Persons with Disabilities (Income Tax Deductions and Exemptions) Order 2010, forms the legal basis for granting of Income Tax Exemption for persons with disability.
The order provides that persons with disabilities who are in receipt of an income may apply to the Cabinet Secretary responsible for Finance for exemption from income tax and any other levies on such income. This exemption applies on the first Ksh. 150, 000 per month or Ksh 1.8 M per annum.
To qualify for tax exemption under the cited provisions, the applicant must meet the following criteria :
– Have a disability assessment report that details the nature of disability from a government gazetted hospital.
– Be registered with the Council for Persons with Disabilities (NCPWDs) and in possession of a disability membership card
– Be in receipt of income that is subject of tax under the Income Tax Act
– Undergo vetting by the committee comprising of officials from NCPWD, MOH and KRA and obtain recommendation