The Incapacitated Child Tax Credit

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You can claim the Incapacitated Child Tax Credit against your annual Income Tax liability if you have a child with a permanent physical or mental incapacity, and  who is unable to support themselves owing to that incapacity.

Unfortunately, the qualifying criteria are quite restrictive:

The child must

  • be under 18 years old and be permanently incapacitated.

or

  • be over 18 years old and unable to support themselves

or

  • if over 18, have become permanently incapacitated before turning 21 years of age, OR  while in full-time education, OR while while undergoing full-time training for a trade or profession, on a two-year training course or programme.

The incapacity must be such that:

  • the child is unlikely to be able to maintain themselves even with the benefit of treatments, devices, medication or therapy.
  • if the child were over 18, they would not be reasonably expected to be able to support themselves by working for a living.

Disability

The Credit is worth a maximum of €3,300 in 2018.

It is available to parents, or to guardians who have custody of the child and maintain them at their own expense.

The Credit may be divided between one or more parents or guardians.

If you have more than one eligible child, you may claim a credit for each child.

To claim the credit, you should complete Revenue Form ICC1 and have the child’s doctor complete Form ICC2. Before making your application, check the Revenue guidance.

If you’re not sure whether you qualify, I recommend you ask  the child’s doctor or also any relevant disability charity.