Information
The Incapacitated Child Tax Credit can be claimed by a parent/guardian of a
child who is permanently incapacitated, either physically or mentally and
- Became so before reaching 21 years of age or
- Becomes permanently incapacitated after reaching the age of 21, but while
still in full-time education or while training for a trade or profession
for a minimum of 2 years.
The credit can also be claimed in respect of:
- A stepchild
- A formally/informally adopted child
- Any child of whom a person has custody, who is maintained at the person's
own expense and who is permanently incapacitated.
A credit may be claimed for each child where more than one child is permanently
incapacitated.
Qualifying disabilities
The following are examples of disabilities that are regarded as permanently
incapacitating:
- Cystic Fibrosis
- Spina Bifida
- Blindness
- Deafness
- Down's Syndrome
- Spastic Paralysis
- Certain forms of Schizophrenia
- Acute Autism
This is not an exhaustive list
A credit is not due where the child is fully maintained at public or
charitable expense.
You may also claim tax relief in respect of medical expenses incurred by
yourself or any other person.
Rates
In 2012, the Incapacitated Child Tax Credit is €3,300.
How to apply
You should call or write to your local tax office outlining the credit
claimed and the name(s) of the child(ren). A first claim should be accompanied
by a doctor's certificate showing:
- The date the incapacity first arose
- The degree and extent of the incapacity
- If it is a disability other than one of those listed above, the doctor's
certificate must state whether the incapacity permanently prevents the
child from maintaining themself.
