Disability Rights

According to the data of World Health Organization (WHO) 600 million people in the world today; in other words, 10% of the world population struggle to participate in life with their disabilities.

Although they live on different conditions, there are some common things shared by all of them. Exclusion and discrimination. When we look at it in general, this problem is not only affecting disabled people and their families, but also including all societies and directly affecting the economic and social development of societies.

The disabled person is defined as an individual who is in need of care, in a pitiful and unusual situation, and is separated from the rights of other members of the society. As a result, participation of the disabled person into community is prevented and their rights are restricted. It is vital that opportunities are created to create a society in which disabled conditions are improved, social awareness is increased, and disabled people are fully involved in the social, economic and political arena.

Disabled

A person who has difficulties in adapting to social life and meeting daily needs because they lose their physical, mental, spiritual, sensory and social skills at various levels from birth or later, and thus needs protection, care or rehabilitation, counseling and support services

Hearing Impairment

A person who needs special education and support education services due to difficulties in understanding, speaking and using communication due to partial or complete loss of hearing sensitivity

Mental Disability

A person who differs in terms of mental functioning under two standard deviations and thus has shortcomings or limitations in his conceptual, social and practical adjustment skills, whose characteristics comes up in growing periods before 18 years old and who is in need of special education and supportive education services

Mild Mental Disability

A person who needs special education and supportive education services at a limited level due to mild functional deficits in conceptual, social and practical adjustment skills

Vision Impairment

A person in need of special education and support education services due to partial or total loss of vision

Moderate Mental Disability

A person who needs special education and support education in acquiring basic academic, daily life and job skills due to the limitations of mental functions and conceptual, social and practical cohesion skills

Severe Mental Disability

A person in need of consistent and intensive special education and support education in all aspects of life, including lifelong self-care skills training due to lack of mental functions and conceptual, social and practical cohesion skills

Highly Severe Mental Disability

A person who needs lifelong care and attention due to inability to gain self-care, daily life and basic academic skills due to their intellectual disability in addition to other deficiencies

Autistic

A person who needs special education and supportive education services due to limitations in social interaction, verbal and non-verbal communication, interests and activities that arise in early childhood

Orthopedic Impairment

A person who needs special education and support education services due to limitations in mobility arising from dysfunction of muscles, skeletons and joints as a result of diseases, accidents and genetic problems

Cerebral Palsy

A person in need of special education and support education services due to inadequate motor skills arising from prenatal, postpartum or postnatal brain damage caused by muscle and nervous system disorders

Special Learning Disability

A person in need of special education and support education services due to the difficulty of listening, speaking, reading, writing, spelling, attention intensification or mathematical operations arising in one or more of the information retrieval processes necessary to understand and use verbal written or verbal communication

Superior High Intelligence

A person showing higher performance than his peers in intelligence, creativity, art, sports, leadership capacity or special academic fields

Attention Deficit Disorder With Hyperactivity

A person who needs special education and supportive education services due to signs of attention deficit, hypermobility, hyperactivity and impulsiveness that are not appropriate for his age and level of development, which appear at least in two fields and for six months starting from especially before the age of seven

Highly Severe Mental Retardation

A person who is in need of special education and support education services because he shows different emotional reactions and behaviors from social and cultural norms that are not appropriate for his age

Emotional Behavioral Disorder

A person who needs special education and support education because of language difficulty, speaking and difficulty in communication

Language and Speech Disorder

A person who needs special education and support education because of language difficulty, speaking and difficulty in communication

Health Board Report

As per the Act on Disability; disability grades, classifications, and diagnoses are defined according to the disability measure based on the international disability classification.

In order to benefit from the rights and services provided to the disabled people, it is necessary to obtain the health board report in accordance with the Regulation on the Disability Criterion, Classification and Health Board Reports to be issued to the Disabled, published in the Official Gazette dated 14 January 2012 and numbered 28173. When the disability rate is 40% or more in the Report of the Disabled Health Board, it is possible to benefit from the rights and services for disabled people in our country. For special education services this rate can be applied as 20%.

If the Health Board Report is rated 40% or over, it is possible to;

get an identity card for the disabled,
benefit from Special Education and Rehabilitation Services
get services for employment of the disabled plus care fee
make use of care services and get care fee
obtain Class H certification
get salary for the disabled
get exemption from customs duty, income tax, estate tax, motor vehicles tax
and value added tax
get exemption from Special Consumption Tax for certain products
make use of the rights and opportunities offered to the disabled by local governments,

and use various similar rights.

In order to issue a Health Board Report for Disability, it is necessary to apply directly to the head of the hospital which will send or report with the official letter of the public institutions and organizations. (The list of Health Institutions authorized to issue a Health Board Report for Disability, and arbitrator hospitals is available at www.ozurluveyasli.gov.tr and www.mevzuat.gov.tr.

Documents Required to Receive the Report of the Health Board to be Issued to the Disabled:

Application letter
Identity Card with TR Identity Number
4 Head-shot Photos
A note...

If the rate has already been determined and you’re issued a permanent report, you don’t need a report renewal. Disability rates, working loss rates, body work loss rates, all body loss rates are valid according to the rates determined by the health board reports prepared for the disabled are valid and no renewal is required for the health board report for disability for the continuation of the social support and assistance services. However, if a new report is requested to the hospital for re-referral or for any reason, the rates of disability will be re-determined according to the provisions of this Regulation.

Health Board Report

Objection to the Disability Health Report:

The report may be objected to by the disabled, his parent/guardian or the institution requesting the report. The interested parties apply to the provincial health directorate together with a certified sample of the appeal petition and the first disabled health board report. According to the Provincial Health Directorate, the person receiving the disabled health board report is sent to another hospital authorized to submit a health board report for disability. If the disability health board report that is objected and the decisions of the disabled health board report on the appeal are same in the same direction, the disabled health board report is finalized.

In the case when the health board reports for the disabled are different; relevant person is referred by the provincial health directorate to the nearest arbitrator hospital determined by the Ministry of Health among arbitrator hospitals for the re-examination of the person and issuance of a disability health board report. The decision made by the disability health board of the arbitrator hospital is valid.

Disabled Identity Card

Based on the Disability Health Board Report as per the Regulation no. 28173 published on Official Gazette on January 14, 2012, disabled people are offered certain rights and conveniences as well as discounts and exemptions.

It is still possible to make use of the disabled identity card, even if the services are not used.

Based on the authorization given to the General Directorate of Social Services and Child Protection Agency as per the Regulation on the Issuance of the Disabled Identity Card which was published in the Official Gazette dated July 19, 2008 and numbered 26941, Disabled Identity Card is issued by Provincial Directorates of Family and Social Policies.

Documents Required for Obtaining a Disabled Identity Card:

Original document or copy of the Health Board Report to be issued by a general hospital stating the disability.
Card with TR identity number
4 head-shot photos. Advantages of the Disabled Identity Card:
No need to renew reports required by various institutions and organizations.
It is possible to benefit from exemption on Income Tax. (The reduction of income tax will apply to the person who is obliged to look after him if the disabled person is not registered with any social security institution.)
20% discount if traveling with the State Railway Carrier and 50% discount in the case when disability rate is 40% or higher.
40% discount if traveling by air and when the disability rate is 50% or higher; 25% discount on all domestic and international flights.
30% discount if traveling with intercity buses.
The companion of severely handicapped persons who can not act independently can use all public transport vehicles owned by the public for free.
Opportunity to use city buses for free or at a discount based on the decisions of Local Governments.
Discount of ticket prices of movies, theaters, etc.
Ability to prove their disability in the examinations for employment of the disabled people based on the regulation of mandatory employment of disabled persons for the state institutions and organizations.
40% discount offered by Turkcell and Vodafone.
90% gradual discount on water bills of disabled subscribers living in Ankara.

Disabled Identity Card

1.Where to Apply In Case of A Change in the Rate of Disability, Surname Change, Loss of Identity Card or Damaged Identity Card?

Disabled identity cards are re-issued by the Provincial Directorates of Family and Social Policies if the information contained therein is changed, the card is lost, stolen or becomes unusable for any reason.

2.Does Disabled Identity Card Substitute the Disability Health Board Report?

Disabled identity card doesn’t substitute the disability health board report. Every citizen of the Republic of Turkey with an identity card benefits from the rights and services exclusively defined for the disabled in the legislation. It is up to the disabled person to get an ID card.

3.Can a Turkish Citizen Living Abroad Receive a Disabled Identity Card with the Disability Health Board Report Issued by the Local Authorities of the Current Country?

Disability health reports of Turkish citizens living abroad, which are issued by the countries where such people live, are not valid in Turkey. In order to get a disabled ID card, it is necessary to renew the disability health report by applying to authorized hospitals as per the legislation.

4.How Are The Right of Free/Discounted Use of City Transportation enabled by Municipalities as well as Some Discounts and Conveniences Offered to the Disabled Implemented?

Certain municipalities offer free or discounted city-bus, boat, water, etc. services to the disabled according to the decisions of the municipal councils. It is necessary to apply to the relevant departments of the municipalities in order to benefit from free or discounted services.

5.How Are the Discounts on Inter-City Buses for the Disabled Implemented?

As per the Article 57, paragraph 11 of the Transportation Regulation, the ticket fee is 30% discounted on the applicable fare for people who prove that they are disabled by 40%.

6.How is the Discount for the Disabled Implemented by the State Railway Carrier of the Republic of Turkey?

For the main-line passenger trains, 50% discounted traveling options shall be offered to the disabled person alone if the disability rate is 40% or higher, and to the disabled person and his companion (if any) if the disability rate is 50% or higher. Those who want to benefit from this discount should present their identity cards (for those whose disability is stated on the ID card), the disabled identity cards, or the health board reports issued as per the "Regulation on the Disability Measure, Classification and the Disabled".

7.How is the discount offered by Istanbul Şehir Hatları İşletmesi and Istanbul Deniz Otobüsleri İşletmesi implemented?

Istanbul Şehir Hatları İşletmesi offers free traveling option on lines using smart cards for citizens aged 60 years or over, veterans, and the widows and orphans of veterans and martyrs provided that they present their ID cards. Companions of the highly-disabled people with

"Companion" inscription on their ID cards may benefit from free transportation, as well. They can travel with discounted tickets if there is a discounted tariff on ticketed lines. Istanbul Deniz Otobüsleri İşletmesi offers discounted tariffs for external line tickets issued over computer for physically-handicapped people, people with a disability rate of 40% or higher and those with disability information on their ID card by using their

discounted smart tickets to be inserted with free transportation cards issued by IETT. Disabled people and dependent people at the age of 65, who receive salary as per the law no. 2022, may make use of the discounts on smart ticket lines for external lines by using their discounted smart tickets equipped with free transportation cards to be issued by IETT, provided that they prove their condition.

8.How is the Discount on Museums and Archaeological Site Entries for the Disabled Implemented?

Disabled people with their companions, veterans, wives and children of martyrs and veterans, people over 65 years old and the citizens of the Republic of Turkey may enter into museums and archaeological sites for free by presenting their ID cards.

9.How is the Discount for the Disabled on National Park, Natural Reserve and Nature Park Entries?

No entrance fee is applied for the disabled people, disabled soldiers, veterans and their wives and children (over their parents) provided that they present their ID cards.

Tax Advantages

Income Tax Reduction is applied to the following;
Hourly paid disabled people
A person in charge of looking after a disabled person
Disabled self-employed people
Self-employed people in charge of looking after a disabled person Certain disabled craftsmen and artisans subject to simple entry tax (those working in production, repair and small-scale art works without becoming a trader or paid worker; tailors, repairmen, carpenters, etc. who offer services with raw materials or auxiliary materials provided by the customer).

Necessary Documentation:

Application letter
Service certificate to be obtained by the workplace,
Identity Card Copy
Health Board Report issued for the Disabled
3 head-shot photos

People Liable to Look After a Disabled Person:

Service certificate to be obtained by the workplace,
Identity Card Copy of the Disabled Person,
Document certifying the obligation to look after the disabled person,
3 head-shot photos of the disabled person.

Disabled Self-Employed People:

Application letter,
Document presenting the TR identity number or Tax Identification Number,
Identity Card Copy
3 head-shot photos.

Self-Employed People Liable to Look After a Disabled Person:

Document presenting the TR identity number or Tax Identification Number,
Identity Card Copy of the Disabled Person,
3 head-shot photos of the disabled person.

Application Locations:

Employed disabled people and employed people liable to look after a disabled person may benefit from tax reductions according to the rate of disability. Disabled state officials and state officials liable to look after a disabled person should apply to the relevant department of their institution.

Other employed disabled people and employed people liable to look after a disabled person should apply to Revenue Office Directorate of Income in city centers, Tax Office in provinces with independent tax office, and to Fiscal Directorate in other provinces with a document certifying their condition to be issued by their workplaces. (www.gib.gov.tr)

Real Estate Tax Exemption:

The Council of Ministers is authorized to reduce the tax rates on the residences of the disabled up to zero if the property is a single residence not exceeding gross 200 sqm within the borders of Turkey. This provision applies to the part of the shares

2013 22

Tax Advantages

if the above-mentioned parties own a single residence with share.

Necessary Documentation:

Health Board Report to be issued for the Disabled Person
Discounted Building Tax Form for the Disabled

Application Locations:

In order to benefit from the tax exemption, applications should be made to the Municipalities of such residence. Disabled people with Class H driving license and certified with a health board report to use a specially-equipped vehicle, and disabled people with a disability rate of 90% and higher who can't drive are exempted from Special Consumption Tax and Motor Vehicles Tax (OTV) for cars, panelvans, etc. registered under their name with a displacement of 1,600 cm3; pickup trucks, light-duty trucks, etc. with a displacement of up to 2,800 cm3, and motorcycles within the country. The vehicle registered in the name of the disabled person shall be used by any of the blood relatives up to third degree or relatives by marriage, or a single driver employed by a work contract issued by the notary. According to the procedures and principles explained above, the beneficiaries of the exception can not benefit from OTV exemption for the second time for 5 years.

However, if the vehicle becomes unusable and scrap due to earthquakes, floods, fires, accidents, etc., first acquisition of OTV exemption can be used regardless of the due time of the 5-year period. There is no exception in VAT during the purchase of the vehicle.

Application Locations:

Applications should be made to the Tax Offices. Value Added Tax (VAT) Exemption only applies to the tools and special computer programs to be used for the education, professional exercise and daily lives of the disabled. Passenger cars and other means of transport are not covered by this exemption.

Customs Duty Exemption

Goods manufactured specifically for the education, work life or physical, mental and social development of the disabled, which are to be used for the personal use of the disabled and handicapped people, and imported by organizations working for the benefit of the public and authorized institutions and organizations issued by the Ministry of Health, are exempted from customs duty.

Disabled and handicapped people

cannot sell specially-equipped imported passenger cars, minibuses or motorcycles owned by the disabled people without paying customs duty unless the vehicles are registered and up to 5 (five) years from the actual import date of these; similarly they cannot import special passenger cars, minibuses, or motorcycles.

Necessary Documentation:

Class H Driving License
Health Board Report of the Disabled Person

1.Is There A Tax Exemption On the Residence Owned by The Disabled?

Article 22 of the Law No. 5378 on Disability includes the regulation on this. “The disabled” term has been added to be followed by

“veterans” in the second paragraph of the Article 8 in Real Estate Tax Law No. 1319 dated 22.- 29.7.1970.

Accordingly, disabled people who own a single residence smaller than 200 sqm are exempted from real estate tax.

2.Are There Any Other Goods to Be Imported as Exempted from Customs Duty Applied for the Disabled?

Ministry of Health, are exempted from customs duty.

These goods include;

Printed publications, embossed prints and papers, braille paper, white sticks, writing and word processing devices, audio books, tape recorders, magnifying TV screens, electronic locators and obstacle detectors, watches, other parts, etc. manufactured for the educational, scientific or cultural development of the visually-impaired or partially blinds.

Orthopedic devices (powered or manual seats, 2013 25 QAs Tax Advantages bicycle, motorcycle, crutches, prosthetic organs

etc.)

Devices facilitating the hearing ability of the hearing-impaired.
Wearable or hand-held or body-integrated devices for body deficits or inadequacy.
Special gaming equipment for amusement centers.
Parts, spare parts and standard accessories specially designed for the disabled and handicapped people and delivered with the goods as well as the tools required for the maintenance, inspection, calibration or repair of these goods are also within the scope of the exemption.
If these parts, spare parts, accessories and other tools are delivered after the manufacture of the goods, these items should be certified to specify that they are related to the goods imported with exemption in order for the tax exemption to be effective. Requests concerning the import of these goods with exemption
should be directly submitted to the Customs Office of the importing point. If the goods are found to be within the scope of the legal decision or goods specified in the legal decision, import of these goods is permitted by the Customs Office.

How to Buy Vehicles Using OTV Exemption?

Among goods specified in paragraph 2 of Article 7, OTV Law and listed its annex (II), which are subject to registration;

87.03 (except those whose displacement exceeds 1.600 cm³), 87.04 (except those whose displacement exceeds 2.800 cm³) and those listed in 87.11 G.T.I.P. numbers are exempted from tax for the first acquisition for disabled people and handicapped with a disability rate of 90% or more; and after the first acquisition of vehicles listed as 87.03 (except those whose displacement exceeds 1.600 cm³), 87.04 (except those whose displacement exceeds 2.800 cm³) and those listed in 87.11 G.T.I.P. numbers by the disabled and handicapped specified in paragraphs (a) and (b), if the vehicle becomes unusable and scrap due to earthquake, landslide, fire and accident, goods which are listed in this G.T.I.P. and have become scrap, the first acquisition by such disabled and handicapped people is exempted from OTV for one time only. As a result of the amendment made in Special Consumption Tax Law no. 5228,

the scope of the OTV exemption offered for the disabled and handicapped has been expanded and thus people with a disability rate of more than 90% have been exempted from OTV for vehicles acquired within the country or from abroad without the provision of mechanical addition or repair. The reason for disability

is not important. People with visual, hearing, speech or orthopedic impairment as well as mentally disabled people may benefit from the law.

Provided that the disability rate of 90% or higher is certified with a report to be issued by healthcare institutions specified by the

Ministry of Health (general hospitals) in accordance with the “Regulation on Health Board Reports to be Issued for the Disabled”

it is possible to purchase or import any of the afore-mentioned vehicles with specified displacement rates without any OTV fee by the disabled. As those who will domestically acquire or import a vehicle this way are not able to drive motor vehicles or get driving license,

vehicles purchase on behalf of such people shall be used by other people. These people shall include the disabled person’s blood relatives up to third degree and relatives by marriage or a driver employed with a labor contract to be issued by the notary, as specified in the Decree on

Customs Duty Exemptions and Special Cases and Road Traffic Legislation. For the import of vehicles, applications should be made to the Provincial Customs Directorates of Personal Effects and Import with Wavier.

4.Can People with a Left Lower Extremity Disability Benefit From OTV?

According to the Provisions of OTV Exemption on Vehicle Purchase for the Disabled and Handicapped, and Special Consumption Tax Circulars /12 dated 30.04.2010 for the Taxation of Sales of Exempted Vehicles, it is possible for people with disability on their left lower extremities to benefit from this exemption for the first acquisition of vehicles with automatic gearboxes without a need for

any other special equipment, provided that such people have a Class H driving license. In this case, instead of the technical documentation stating the amendment of the vehicle according to the disability, original or copy of the "certificate of compatibility" stating the automatic gearbox equipment of the vehicle shall be annexed to the OTV declaration no. (2A) to be issued for the disabled and handicapped with a 90% disability rate on their left lower extremities.

5.Is Value Added Tax Implemented on Such Vehicles?

According to the Value Added Tax Law no. 3065, there is no special regulation for the vehicles with special equipment for the disability or vehicles modified with special equipment registered in the name of persons with disabilities having a disability rating of 90% or less in addition to the vehicles registered in the names of disabled and handicapped persons with disability ratings of more than 90%.

6.What is Class H Driving License and How to Obtain It?

Disabled people who wish to use motorcycles or passenger cars which are manufactured, modified or equipped with special equipment must have a Class H driving license for the disabled. Regulations concerning the Class H driving license are available in the Road Traffic Law. In order to obtain a Class H driving license, applications should be made to

the driving schools with a health board report stating “Available to use specially equipped vehicles”. Trainees attending the course of Class H driving license are responsible for traffic and first aid training modules. They are excluded from motor trainings. Theoretical training takes up to four weeks. The remaining time is spent on steering courses. Use of Class H driving license for lifetime or update intervals are decided according to the Health Board Report to be issued. People with orthopedic disabilities on their extremities and the hearing-impaired may use the Class H driving license for the disabled for their life time.

7.How are Traffic Procedures for Vehicles Owned by the Disabled or Handicapped Implemented?

Upon the amendment made in Articles 53 and 74 of Road Traffic Law with the Regulation on the Amendment in Road Traffic Law, published in the Official Gazette on December 31, 2004,

card system has been started to be used for specially equipped vehicles with import permit and manufactured domestically for the disabled and handicapped, as well as vehicles

without a special equipment but registered in the name of the disabled and handicapped with a disability rate of more than 90% with OTV tax exemption.

During the registration procedures of such vehicles by traffic institutions;

The following annotation shall be inserted in the registration documents of motorcycles and special purpose automobiles imported by disabled and handicapped persons for their own use; “It is obligatory to use it by the owner of the vehicle and it is forbidden to transfer, rent, lend, remove or change the special equipment by means of transfer, assign or dispose of the right of saving by power of attorney without any prior permission of the relevant customs office. ” ,
The following annotation shall be inserted in the registration documents of the specially-equipped minibuses imported by the disabled and handicapped persons; "The vehicle should be used by the blood relatives up to third degree or relatives by marriage, or a driver employed with a labor contract issued by the notary, and transfer, sale, disposal, contractual transfer of benefit provided that ownership is kept or otherwise, transfer of disposal right with a letter of attorney, rental, borrowing, removal of special equipment or amendment of the vehicle is forbidden. ”
The following annotation shall be inserted in the registration documents of specially equipped vehicles first acquired and sold domestically for the personal use of the disabled and handicapped persons; “The vehicle should be used by the owner, and the transfer, sales, disposal, contractual transfer of benefit provided that ownership is kept or otherwise, transfer of disposal right with a letter of attorney, rental, borrowing, removal of special equipment or amendment of the vehicle without paying the Special Consumption Tax is forbidden. “ if the vehicle is purchased as a second hand vehicle, the following annotation shall be inserted; “Use of the vehicle by people other than the owner of the vehicle is forbidden".
The following annotation shall be inserted in the registration documents of the vehicles (without special equipment) that are personally imported or domestically purchased with OTV exemption by the disabled and handicapped persons with a disability rate of 90% or higher;
“The vehicle should be used by the legal representative, blood relatives up to third degree or relatives by marriage of the disabled or handicapped persons, or a driver employed with a labor contract issued by the notary, and the transfer of disposal right with a letter of attorney, rental, borrowing, removal of special equipment or amendment of the vehicle without paying the Special Consumption Tax is forbidden. “, in addition, other annotations (if any other than the afore-mentioned annotation) shall be inserted in the registration documents and customs certificate if the vehicle is imported.
If the vehicles imported by the disabled and handicapped persons are transferred to other people in the same situation or transferred to the heirs as a result of their death, these vehicles are exempted from the customs tax and the transfer and registration process is subject to the permission of the relevant customs office. If the vehicle is domestically purchased, it is necessary to obtain the permission of the tax office concerned. In the event that it is determined that the special vehicles belonging to the disabled and handicapped are used by others except for the persons determined by the mentioned Regulation for whatever reason, the vehicle will be transferred from the traffic as well as the minutes to be arranged on this issue will be transferred to the related customs and finance offices.