Friday, November 2, 2012

Persons with Disabilities

Persons with Disabilities: "Persons with Disabilities

Information for persons with disabilities to assist them to understand how taxes may affect them.


Persons with disabilities are, in general, liable to pay tax on their income in the same way as everyone else. However, the tax system does exempt certain income from tax for persons with disabilities of a permanent nature.


Who can qualify for exemption?

Anyone who is permanently incapacitated either physically or mentally, and certified as such by the Disabilities Foundation of Jamaica and the Chief Medical Officer, Ministry of Health is exempt from income tax on employment income, if such a person is:"

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