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
You can also claim the credit for:
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.
Disabilities regarded as permanently incapacitating are:
This is not an exhaustive list.
A credit is not due where the child is fully maintained at public or charitable expense.
In 2017, the Incapacitated Child Tax Credit is €3,300.
You can claim the credit online through Revenue's myAccount service.
In some cases (where it is not obvious that the child’s incapacity is of a serious and permanent nature) you need to submit a doctor’s certificate with your initial claim. The doctor’s certificate should state:
You can read more about the Incapacitated
Child Tax Credit on the Revenue website.
If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 8pm) or you can visit your local Citizens Information Centre.