The item concerns everyone who has:
- slightly impaired earning capacity, and
- who does not receive disability insurance or other state benefits.
The deduction is means-tested. If you're married, we'll make an overall assessment of your and your spouse's income and assets.
The same applies to registered partners and spouse-equivalent cohabitants. You will receive the deduction when your financial situation is insufficient to provide you with a normal standard of living.
Relationship to other special allowances
This special allowance is not given in addition to the special allowance for disability (item 3.5.1) or the special allowance for unusually large sickness expenses (item 3.5.4).
When you are temporarily resident in Norway or have only been in Norway for part of the year, you will receive a limited special allowance based on the number of months or part thereof that you have been in the country. If you claim the 10 percent standard deduction under item 3.3.7, the special allowance for slightly impaired earning capacity will be included in this standard deduction and cannot be claimed in addition.
The special allowance for slightly reduced earning capacity is NOK 9,180 per year.
You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.