Caro
Moderator
Service dogs would be a tax deduction if they are required to earn an income, and here they are also a deductioon under medical expenses. Just this year there was a tax ruling that tradespeople can claim their dog (food and medical) if they take their dog to work to 'protect their tools' - as you can imagine there are suddenly a lot of tradies taking their dogs to work!
I can't imagine shelties being anywhere near the top 20 here. In the 70s and 80s they were much more popular.