(2022) Can a higher kilometre rate for private travel be claimed?

 

People with disabilities may deduct expenses for private journeys as general extraordinary expenses under section 33 of the Income Tax Act, within a "reasonable framework". This attractive tax benefit is in addition to the disability allowance. However, the extent of the tax relief depends on the type and severity of the disability. Two groups are distinguished:

• People with a degree of disability of 80 or more, or with a degree of disability of 70 or more and the "G" mark.
• People with the "aG" mark, the "Bl" mark, the "TBl" mark or the "H" mark.

With the "Disability Allowance Act", a disability-related travel allowance has been enshrined in law for the above-mentioned persons since 1 January 2021: This amounts to

• first group: 900 Euro,
• second group: 4.500 Euro.

The tax office applies a reasonable burden to these allowances (section 33 (2a) of the Income Tax Act).