Revenue Job Assist

Do you qualify for the Revenue Job Assist Child Tax Allowance?

You can claim an extra tax allowance for each qualifying child.

A qualifying child is one who:

  • is under 18 years of age
  • is over 18 years of age and in full-time education or training for at least two years
  • became permanently incapacitated either physically or mentally before the age of 21
  • became permanently incapacitated after the age of 21 but attends full-time education
  • became permanently incapacitated after the age of 21 but trains full-time for a trade or profession for at least two years.

Your child must live with you for all or part of the year. The allowance can be claimed by two people for the same child. You can only claim one allowance for each qualifying child in any year.

The allowance is split between you and your spouse or civil partner when claiming for the same child:

  • the person that looks after the child receives the allowance
  • if your child is looked after by you and your spouse, the allowance is split as you both decide.