In brief

• A retiree with an official disability certificate replaced her coal-fired stove with a gas one and asked the tax authority whether the costs could be deducted.
• The Director of the National Tax Information (KIS) in an interpretation dated 27 October held that the expenses fall within the rehabilitation relief.
• The relief may cover both the cost of the boiler and the labour involved in replacing the heating system.

The old stove was a problem

The retiree lives with her husband in a detached house. She had to carry fuel from an outbuilding, and cleaning the stove raised dust. Because of her health she had trouble even lifting light objects, so heating the house had become a serious burden (Emerytka wymieniła piec i może zapłacić niższy PIT. Fiskus uwzględnił także robociznę – GazetaPrawna.pl).

The interpretation for the woman

The woman replaced her coal-fired stove with a gas one and asked the tax office which expenses she could include in her annual tax return. The Director of the National Tax Information agreed with her position in an interpretation dated 27 October, which the Ministry of Finance published on 6 November in the Eureka database. According to the office, the new heating makes daily life easier for a person with a disability, so the costs incurred fall within the rehabilitation relief.

Labour costs are also deductible

The interpretation holds that the relief does not cover only the price of the boiler. The work necessary to replace the heating system is also included, which means the installation cost can be deducted as well.

How it works

The rehabilitation relief allows expenses related to disability to be deducted from income. However, each case is assessed on its own merits to determine whether a given investment actually serves rehabilitation, so taxpayers should keep their invoices and medical documentation.