Special allowance for disability
The rules concerning the special allowance for disability have been abolished with effect from 2015.
Transitional rules have been introduced for a limited group of taxpayers. These rules applies to the 2015, 2016 and 2017 income years.
The transitional rules only apply to you if:
- You received half the special allowance for 2014 without receiving disability pension from the National Insurance scheme. This therefore only applies to people who received a disability pension during 2014 under legislation other than the National Insurance Act because their earning capacity was reduced by less than two thirds and who did not also receive work assessment allowance from the National Insurance scheme at the same time.
- You will still only receive a disability pension under legislation other than the National Insurance Act because your earning capacity has been reduced by less than two thirds. It is also a condition that you are not receiving work assessment allowance from the National Insurance scheme at the same time. The special allowance under the transitional rules is only granted up to and including the month in which you reach the age of 67.
If you fulfil these conditions, you can receive the special allowance in the amount of NOK 334 for each month of the 2017 income year.