Section 23, The Persons With Disability Act, 2011

(1) Subject to subsection (2), a private employer whoengages a person with disability with the requisite skills or qualification, whether as a regular employee, apprentice or learner may apply to the National Revenue Authority for a deduction from his taxable income of an amount equivalent to twenty-five percent of the total amount paid as salary or wages to the employee. (2) No deduction shall be made from taxable income pursuant to subsection (1) unless the employer presents proof- (a) certified by the Ministry responsible for labour that the person with disability in respect of whom he claims the deduction is under his employment; and (b) that the person with disability so employed is accredited by the Commission as to his disability, skills and qualifications. (3) A private employer who employs or modifies his physical facilities or avails special services in order to provide reasonable accommodation for employees with disability may apply to the National Revenue Authority for additional deduction from his net taxable income an amount equivalent to fifty percent of the direct cost of the improvements, modifications or special services.