Incapacitated Child Allowance - Dyslexia
17/06/1996
Query
Is a child suffering from Dyslexia regarded as permanently incapacitated from maintaining him/herself.
Decision
Generally, it is taken that there is a reasonable expectation that, if the child was over the age of 16 years, it would not prevent him/her from maintaining him/herself
Income Tax
Section 465, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT 96 1563