Incapacitated Child Tax Credit
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.
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.
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.
Where to apply
Visit the Revenue contact locator webpage to find the Lo-call number for your region. You can find more detailed contact details for your region here.
Language
Related Documents
- Taxation and medical expenses
Tax relief is available in Ireland for private health and long term care insurance. It is also available for certain medical expenses. - Dependent Relative Tax Credit
The Dependent Relative Tax Credit is a tax credit that parents/guardians and people caring for dependent relatives may qualify for. - Tax reliefs for people with a visual impairment
If you live in Ireland and have certain visual impairments, you may claim a reduction in the amount of tax that you are required to pay. Information is also provided on the VAT refund scheme for aids and applicances.
Contact Us
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 9pm) or you can visit your local Citizens Information Centre.