3.5 Special allowances The items under "3.5 Special allowances" concern special allowances for disability, reduced earnings capacity, single parents and unusually large sickness expenses. All special allowances are subject to certain conditions. All items for 3.5 in the tax returnSe all items in the tax return 3.5.1 Special allowance for disability - transitional rule The rules concerning the special allowance for disability were abolished with effect from the income year 2015. Transitional rules have been introduced for a limited group of taxpayers with effect for the income years 2015. 2016 and 2017 3.5.3 Special allowance for minor impairment of earning capacity Under this item, you must enter special allowances due to slightly impaired earning capacity. 3.5.4 Special allowance - large sickness expenses The special allowance for large sickness expenses was abolished with effect from the 2012 income year. However, a transitional rule was introduced according to which an allowance for large sickness expenses is granted to people who received an allowance for such expenses during the 2010 and 2011 income years. This must be entered under this item. 3.5.5 Special allowance for single providers This item shows what you receive in special allowance as a single provider for a child aged under 18.