Incapacitated Child Tax Credit
The Incapacitated Child Tax Credit (currently €3,000) is available to the parent or guardian of a child:
- who is permanently incapacitated, either physically or mentally
- where there is a reasonable expectation that the child will be unable to maintain themselves when over 18.
If you have more than one child who is permanently incapacitated, you may claim a credit for each child. If a child is maintained by more that one person, the tax credit is divided between them.
Next: How do you qualify for Incapacitated Child Tax Credit?