Incapacitated Child Credit

What is the Incapacitated Child Tax Credit?

The Incapacitated Child Tax Credit is a tax credit that can be claimed from the Revenue Commissioner. The credit is granted if your child has a permanent physical or mental incapacity. The allowance must be claimed directly from the Revenue Commissioners by completing an application form available of their website. The tax credit is then added to your existing tax credits allowing you to earn more income tax free.

Who can Claim?

This tax credit can be claimed where a claimant proves that he/she is living with a child who is permanently incapacitated either physically or mentally and is incapable of maintaining himself/herself.

Conditions to Qualify

In order to qualify the child must:

Be under 18 years of age and permanently incapacitated either physically or mentally, or

If over 18 years of age at the commencement of the tax year and is permanently incapacitated either physically or mentally from maintaining himself or herself and had become so permanently incapacitated before reaching 21 years, or

Had become so permanently incapacitated after reaching 21 years, but while he or she has been in receipt of full-time education at any university, college, school or other educational establishment, or while training full-time for a trade or profession for a minimum of two years, or

Is any child for whom the claimant has custody of and maintains at his or her own expense and who is permanently incapacitated.

Where more than one child is permanently incapacitated, a tax credit may be claimed for each child.

Value of the Incapacitated Child Credit:

If your application is successful a tax credit: €3,300.00 will be added to your Tax Credit Certificate. This means that you can earn an additional €3,300.00 tax free.

Refer to Revenue Commissioners Leaflet: Leaflet IT 18 – Incapacitated Child Allowance

Application form:

Visit the Revenue Commissioners Website: Click Here to download the application form.

Where do I send the application form:
Return the completed form with the relevant documentation to you local/nearest Revenue Commissioner office.