Employed persons with disabilities eligible for income tax exemption

Employed individuals registered with the Jamaica Council for Persons with Disabilities (JCPD) are reminded that they are eligible to apply for an income tax exemption.

Under Section 12 (Y) of the Income Tax Act, persons with permanent physical or mental disabilities who are capable of gainful employment can receive an exemption on their emoluments.

Manager for Corporate Communications and Public Relations at the JCPD, Adrienne Pinnock, explained that the application process begins with completing a prescribed form, available on the council’s website at JCPD Registration Process or in person at the council’s office.

“The form outlines who should complete it, including a section to be filled out by a medical practitioner verifying the disability. Once completed, it is returned to the JCPD,” Pinnock said.

She further explained that the application is then submitted to the Ministry of Health and Wellness for review and approval before being forwarded to the Minister of Labour and Social Security for final authorisation.

“If you are approved, you will receive a certificate that must be presented to either the Income Tax Exemption Office or Tax Administration Jamaica for proper documentation,” she stated.

Successful applicants are entitled to a refund for income tax paid, and the exemption ensures that no further deductions are made from their salaries. If an application is denied, individuals have the right to appeal the decision.

Pinnock noted that while the exemption applies to income tax, it does not extend to other tax obligations such as General Consumption Tax (GCT).

“This exemption only applies to income tax. However, once the review process is completed, applicants are notified of their status,” she said.

She highlighted the financial relief the exemption provides, particularly for persons with disabilities who have additional expenses.

“For those who wear prosthetic limbs, hearing aids, or other assistive devices, the exemption helps offset maintenance and replacement costs. This financial support improves economic stability and quality of life,” she explained.

Persons with disabilities who have not yet registered with the JCPD can do so at any Ministry of Labour and Social Security parish office or by downloading the required forms from the JCPD website.

“There is no cost to register with the JCPD, and we encourage eligible individuals to take advantage of the benefits available under the Disabilities Act,” Pinnock urged.

For more information, visit the JCPD website or contact their offices.