Under the new law, all people with disabilities are now able to claim tax credit on assistance dog expenses. So far, the Personal Income Tax Act granted this right only to persons who are visually impaired and whose degree of disability was officially determined as "substantial" or "moderate", and also to persons with a "substantial" degree of physical disability.

In November 2016, Liberties member the Helsinki Foundation for Human Rights (HFHR) called on the minister of family, labour and social policy to change these regulations (detailed information is available here).

"The previous law was, in our opinion, discriminatory and unreasonably differentiated entitlements available to persons with disabilities based on the type and degree of their disability," said Dr Dorota Pudzianowska, HFHR’s legal expert.

The new regulation, which entered into force on 1 January, will allow anyone with disabilities who has a service dog to claim expenses related to its upkeep.

HFHR spurs change

The Helsinki Foundation for Human Rights was instrumental in bringing about this new law. "The amendment’s explanatory memorandum emphasised that this legal reform had been undertaken in response to the HFHR’s proposals," said Jarosław Jagura, a lawyer with the HFHR.

"We are glad that we were able to communicate this problem the minister of family, labour and social policy and the minister of finance. This was a success of the foundation. Still, we have succeeded because we were asked by a client to help her with her case. Now, thanks to the tax credit, all persons using assistance dogs will be able to save money," said Adam Klepczyński, a lawyer working with the HFHR.

The maximum deductible amount of assistance dog expenses is 2.280 Polish złoty (550 euros).