Incapacitated Child Tax Credit

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Who can Claim?

The tax credit can be claimed where a claimant proves that he or she has living at any time during the tax year any child who is permanently incapacitated either physically or mentally from maintaining himself/herself.

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Conditions to Qualify

Im order to qualify the child must:

  • be under 18 years of age and 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 physically 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 incapacitated.

Where more than one child is permanently incapacitated, a tax credit may be claimed for each child.

Relief Due

See charts.

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Documentation Required

The following information is required:

  • pdfCompleted Claim Form (PDF, 346KB)
  • 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)

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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.

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Reference Material

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Additional Information

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.

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