Incapacitated Child Tax Credit

The Incapacitated Child Credit is for a parent or guardian of a child who is permanently incapacitated either physically or mentally and:

• Became so before reaching 21 or

• Is permanently incapacitated after 21 but while still in full-time education or training for a trade or profession for a minimum of 2 years

Note that you can’t claim the credit if the child is fully maintained at public or charitable expense.

You can also claim the credit for:

• A stepchild

• Adopted child

• Any child of whom you have custody, who you maintain at your own expense and is permanently incapacitated

You can also claim this credit for more than one incapacitated child. If the child is maintained by one parent only, this parent can claim the full amount of the tax credit. If the child is maintained by more than one person, then the tax credit is divided between them in proportion to the amount paid by each.

Qualifying Disabilities*

• Cystic Fibrosis
• Spina Bifida
• Blindness
• Deafness
• Down Syndrome
• Certain forms of schizophrenia
• Acute autism

*This list is not exhaustive.

In 2024, the Incapacitated Child Tax Credit is €3,500. 

To apply, you can use the Incapacitated Child Tax Credit claim form and submit this to Revenue or contact Taxback . In some cases (where it’s not obvious that the child’s incapacity is of a serious and permanent nature), you must submit a doctor’s certificate with your initial claim.

The certificate should state:

• Date incapacity first arose

• Degree and extent of the incapacity

• If it’s a disability other than one of those listed above and whether the incapacity permanently prevents the child from maintaining his or herself