DOJ Clarifies PWD Discounts in Restaurants for Dine-In, Delivery

Can the discount apply to more than one meal?-and other questions answered.

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(SPOT.ph) Policies on discounts for persons with disabilities (PWD) have often caused confusion, leading to online controversies that have put many establishments in the hot seat. But the Department of Justice (DOJ) has issued a recent clarification so we can finally settle—and split it—the bill in peace.

Under Republic Act 10754, PWDs are entitled to a 20% discount and value-added tax (VAT) exemption on food purchases from restaurants, even for multiple orders or when dining with a group, as long as the meal is "for their exclusive use, enjoyment, or availment."

This clarification comes in response to a question from Glenda Relova, the executive director of the National Council on Disability Affairs (NCDA), who inquired how the PWD discount should be applied in restaurants.

"If it can be clearly determined that the food purchased is for the exclusive use of the PWD during a dine-in transaction, then the 20% discount and VAT exemption should apply to the total amount of the meal,” it said in a legal opinion written by DOJ Assistant Secretary Randolph Pascasio.

Also read: GUIDE: How to Apply for a PWD ID in the Philippines

PWD discounts for group meals

Although it is common practice in group dining to divide the bill and apply the discount only to the PWD’s portion, the DOJ clarified that the full discount should apply if the food is primarily ordered for the PWD. You ordered calamares as an appetizer for sharing but it's really just you who's insisting on getting calamares? The discount should apply, even if others had a bite.

The DOJ noted that while the laws and implementing rules do not explicitly tackle group meals, "we would like to emphasize the word ‘exclusive’ as the determining factor to be considered." They want to make sure PWDs fully enjoy the benefits they’re entitled to, without any confusion over how the discount should be applied.

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In short, if it’s clear that the food is really just for the PWD—even in group settings—they should get the full discount. Simple as that.

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PWD discounts for online deliveries

For online or delivery orders, the DOJ referred to Bureau of Internal Revenue (BIR) guidelines, specifically Revenue Memorandum Circular No. 71-2022, which says the discount should be based on "the most expensive and largest single-serving meal with a beverage" in fast-food restaurants.

So next time you're splitting a meal with a PWD friend or family member, don’t be shy about making sure they get the full benefit they're entitled to. Show the restaurants this article if you have to.

Also read: Your Complete Guide to PWD Benefits and Privileges in the Philippines

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