| Social benefits granted to disabled persons
1. BASIC INVALIDITY PENSION (a) A person aged 15 to 60 who has a permanent incapacity of 60% or more, is
eligible for a monthly allowance of Rs 2523. (b) The beneficiaries of Basic Invalidity Pension are also eligible for Child Allowance
to a maximum of 3 children: (i) child under the age of 10 - Rs 818
(ii) child aged 10 and over - Rs 876
An employee of the private sector who has a permanent incapacity of 60%, receives in addition to his non-contributory invalidity pension of Rs 2 523, a contributory invalidity pension, the amount depending on his contribution to the National Pensions Fund. ADDITIONAL PENSIONS TO ELDERLY WITH SEVERE DISABILITY In addition to his Basic Retirement Pension, the disabled person is entitled to receive an additional pension of Rs 1 620 as follows: (i) aged 60 and below 90 - Rs 2 802 + Rs 1 766 = Rs 4 568 (ii) aged 90 and below 100 - Rs 8 335 + Rs 1 766 = Rs 10 101 (iii) aged 100 and above - Rs 9 461 + Rs 1 766 = Rs 11 227 This allowance is payable to beneficiaries who have a permanent incapacity of 100% or to those who have a permanent incapacity of 60% and require constant care. 
2. SOCIAL AID ACT
The Social Aid Act provides for the payment of an allowance to disabled persons who do not benefit from the above-mentioned allowances, for example; (i) an adult who cannot work following a handicap; (ii) an adolescent aged 15 to 20 who cannot work following a handicap; (iii) a disabled person who has the responsibility of an orphan aged 15 to 20; (iv) a disabled person who has the responsibility of an abandoned child aged 15 to 20.
3. CARER'S ALLOWANCE A disabled person aged 15 to 60 who requires constant care, receives, in addition, to his Basic Invalidity Pension, a carer's allowance of Rs 1 528. Children below the age of 15, who are disabled, receive a carer's allowance subject to the parents' annual income not exceeding Rs 150 000.
4. UNEMPLOYMENT HARDSHIP RELIEF (UHR) A disabled person who can work, but has not been able to find a job receives an UHR in addition to his Basic Invalidity Pension.
5. ASSISTIVE DEVICES The Ministry of Social Security, National Solidarity & Senior Citizen Welfare and Reform Institutions provides wheelchairs free of charge on universal basis and hearing aids to persons with hearing impairment, free of charge, subject to their annual income not exceeding Rs 150 000. Applications are registered at the Social Security Office of the locality on presentation of a medical certificate, birth certificate and pension card.
6. SPECIAL PADS Special pads for disabled persons suffering from incontinence are exempted from customs duty.
7. EXEMPTION FROM INCOME TAX (a) A deduction of Rs 20 000 from Income Tax is allowed for the following categories of persons:
(i) blind
(ii) deaf
(iii) dumb
(iv) paraplegic
(v) hemiplegic
(vi) quadriplegic
(vii) bedridden
(viii) move in a wheelchair (b) If the spouse of a person is also disabled, he/she is entitled to a further
deduction of Rs 20 000. (c) A parent who has a handicapped child may deduct an additional sum of
Rs 20 000 from his Income Tax.
8. EXEMPTION FROM CUSTOMS DUTY Wheelchairs, hearing aids and prostheses provided for disabled persons, are exempted from Customs Duty, Sales Tax and Import Levy.
9. ADAPTED CARS Disabled persons benefit from exemption of Customs Duty on specially adapted cars. A request must be made at the Ministry of Social Security,National Solidarity & Senior Citizen Welfare and Reform Institutions which will submit appropriate recommendations to the Ministry of Finance.
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