For special allowance fill in item 3.5.3 in the tax return.
The special allowance is limited to a maximum of NOK 9,180 per year.
The special allowance for slight impairment of earning capacity is given on the basis of an overall financial assessment. If you are married, your spouse’s income and capital will also be taken into account. You must be able to present a medical certificate if we askyou to. You will not be entitled to the special allowance due to a drop in income if you and your spouse'soverall financial position is sufficient to meet your ordinary needs.
A special allowance under this provision could for example be given to taxpayers who are only able toperform remunerative work for part of the day. The impairedearning capacity need not have caused the person concerned to incur unusually large sickness expenses.
Relationship to other special allowances
The special allowance due to slightly impaired earning capacity cannot be given together with the special allowance for major sickness expenses. The special allowance due to slightly impaired earning capacity can also not be givenat the same time as the special allowance for disability.