Tax Credit – Incapacitated Child

The amount of this tax credit is €3,300 for the tax years . The credit is available for each qualifying child.

The credit must be claimed from the tax office. The child must be under 18 years of age and be permanently incapacitated by reason of mental or physical infirmity.

If over 18 the child must have become permanently incapacitated before reaching the age of 21 years or when they were in receipt of full time education. When a credit is claimed for a child who has reached 18 years of age, the amount of the credit is restricted to the actual amount spent on the maintenance of the child if this is less than the maximum tax credit available for that tax year of assessment. A child includes a stepchild and an adopted child.

A medical practitioner must state on a Form ICC2 that there is a reasonable expectation the degree of incapacity will prevent the child from maintaining himself or herself over 18 in order to claim the credit.