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.

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 2017, the Incapacitated Child Tax Credit is €3,300.

How to apply

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:

  • 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, whether the incapacity permanently prevents the child from maintaining his or herself.
Page edited: 2 August 2017