Incapacitated Child Tax Credit
- Who can Claim?
- Conditions to Qualify
- Relief Due
- Documentation Required
- Where to send claim
- Reference Material
- Additional Information
Who can Claim?
The tax credit can be claimed where a claimant proves that he or she has living with them at any time during the tax year any child who is permanently incapacitated either physically or mentally from maintaining himself/herself and is maintained by the claimant.
Conditions to Qualify
- The child must have become incapacitated before reaching 21 years of age or
- If over 21 years became permanently incapacitated while still in full time education or full time training for a trade or profession for a minimum of 2 years.
Relief Due
See charts.
No income restriction applies from 6/4/2001.
For prior years the allowance was restricted, where the incapacitated child's income at the 6th April, in his/her own right, exceeded €2,100 in the tax year.
Documentation Required
The following information is required:
Completed Claim Form (PDF, 241 KB)- Child's name
- Date of Birth
- Nature of Incapacity
- *Medical certificate in certain circumstances.
*(only required with a first claim where it is not obvious that the incapacity is of a serious and permanent nature)
Where to send claim
Use your PPS number to find the postal address for your Revenue office in our Contact Locator.
This credit may also be claimed using PAYE Anytime.
Reference Material
- Leaflet IT 18 - Incapacitated Child Allowance
- Section 465 TCA 1997
Additional Information
Child includes any child who:
- is under 18 years of age and is permanently incapacitated either physically or mentally, or
- if over 18 years of age at the commencement of the tax year and is permanently incapacitated either physicially or mentally from maintaining himself or herself and had become so permanently incapacitated before reaching 21 years, or
- had become so permanently incapacitated after reaching 21 years, but while he or she has been in receipt of full-time education at any university,college,school or other educational establishment, or while training full-time for a trade or profession for a minimum of two years, or
- is any child for whom the claimant has custody of and maintains at his or her own expense and who is permanently incapacated.
Where more than one child is permanently incapacitated, a tax credit may be claimed for each child.
The amount of the tax credit that may be claimed is given in Leaflet IT1 - Tax Credits, Reliefs and Rates.
Where the incapacity can be corrected, treated or relieved by the use of any treatment, device, medication or therapy the child is not regarded as permanently incapacitated. Examples are diabetes which can be treated with insulin, coeliac diseases, hearing impairment which can be corrected by hearing aid etc.
Where more than one child is incapacitated a tax credit may be claimed for each child.
Where a child does not satisfy all the conditions for the tax credit the claimant may claim Dependent Relative Tax Credit.