Incapacitated Child Tax Credit

Introduction

You can claim an Incapacitated Child Tax Credit if you are the parent or 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.

You can also claim the credit for:

  • A stepchild
  • An adopted child
  • Any child of whom you have custody, who is maintained at your own expense and who is permanently incapacitated

You can claim a credit for more than one child where more than one child is permanently incapacitated.

Where the child is maintained by one parent only, that parent is entitled to claim the full amount of the tax credit. However, where the child is maintained by more than one person, the tax credit is divided between them in proportion to the amount paid by each towards the maintenance of the child.

You can claim this tax credit or the Dependent Relative Tax Credit but not both for the same child.

The tax credit can be claimed by employees paying PAYE as well as by self-employed people.

Qualifying disabilities

Disabilities regarded as permanently incapacitating are:

  • Cystic Fibrosis
  • Spina Bifida
  • Blindness
  • Deafness
  • Down 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 for medical expenses incurred by yourself or any other person.

Rates

In 2018, the Incapacitated Child Tax Credit is €3,300.

How to apply

You can claim the Incapacitated Child Tax Credit by completing Form ICC1 (pdf). You will also need to get Form ICC2 (pdf) certified by the child's medical practitioner.

If you are a PAYE taxpayer, you can claim the credit online through Revenue's myAccount service. If you are self-employed and pay tax under the self-assessment system, the credit is claimed by completing the ‘Incapacitated Child’ section on your annual tax return online at the Revenue Online Service (ROS).

If you claim using Revenue’s myAccount service, you do not need to submit forms ICC1 and ICC2. However, Revenue may ask to see them if your claim is checked. You must keep these forms for six years once you have made a claim.

Page edited: 23 July 2018