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. To qualify the child must be either:

  • Under 18 years of age, or
  • Over 18 years of age and unable to support themselves. In this situation the child must have become permanently incapacitated before they were 21, or after they were 21, if they were still in full-time education or training for a trade or profession for a minimum of 2 years.

You can also claim the credit for:

  • A stepchild
  • An adopted child
  • A foster child
  • Any child you have custody of
If the child is permanently incapacitated and you are maintaining them at your own expense. This means you have day-to-day responsibility for the child and their care.

You can claim a credit for more than one child if 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.

You can also claim tax relief for medical expenses for yourself or any other person.

Qualifying criteria

To qualify, your child must have a physical or mental incapacity that makes it unlikely for them to be able to maintain themselves, even with the benefit of any:

  • Treatment
  • Device
  • Medication
  • Therapy

There must be an expectation that if the child were over 18, they would not be able to maintain themselves.

'Maintaining' means the ability to support themselves by earning a living from working.

Your child's medical practitioner will make a declaration about your child's ability to maintain themselves on the Form ICC2 - see 'How to apply' below.

Rates

In 2019, 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: 29 July 2019