(1) In this section, ''blind person'' means a person whose central visual acuity does not exceed 6/60 in the better eye with correcting lenses, or whose central visual acuity exceeds 6/60 in the better eye or in both eyes but is accompanied by a limitation in the fields of vision that is such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.

(2) Where an individual proves for a year of assessment that -

(a) he or she was for the whole or any part of the year of assessment a blind person, or

(b) where he or she is assessed to tax in accordance with section 1017 or 1031C, either or both he or she and his or her spouse or civil partner was for the whole or any part of the year of assessment a blind person,

the individual shall be entitled to a tax credit (to be known as the 'blind person's tax credit') of €1,950, or where the individual and his or her spouse or civil partner are both blind, €3,900.