Revenue eBrief No. 050/26

12 March 2026

Incapacitated Child Tax Credit

Tax and Duty Manual Part 15-01-05 - Incapacitated Child Tax Credit - has been updated as follows:

• A new Summary Paragraph has been included at Paragraph 1 to provide clarity on the following terms referred to in section 465 TCA 1997:
  • “permanently incapacitated by reason of mental or physical infirmity from maintaining himself or herself’,
  • “maintains at his or her own expense”.
• Paragraph 2 now comprises the previous version’s Paragraph 1 and deals with the timing of when the permanently incapacitated person who is the subject of the credit became so permanently incapacitated.
• The following references have been removed from Paragraph 3:
  • the criteria to provide a doctor's certificate or similar medical report,
  • maintaining for the purposes of the credit.
• Paragraph 4 now comprises the table that was in the previous version’s Paragraph 1.
• Paragraph 5 now comprises some of the previous version’s Paragraph 3 together with confirmation the incapacitated child tax credit is not available where a tax deduction for employing a carer for an incapacitated person has been claimed.