AITI Chartered Tax Adviser

What is the  incapacitated child tax credit?

You can claim this tax credit if you have a child that is permanently incapacitated, mentally or physically. In general, the child must be aged under 18, but the tax credit is also given in respect of a child, who, although aged 18 or over:

(a) became incapacitated before reaching the age of 21,
(b) became incapacitated after reaching the age of 21 while in full-time college or university or undergoing full-time training in a trade or profession for a training period of not less than two years duration.

The child must be living with you at some time during the tax year.
A child is regarded as permanently incapacitated if there is a reasonable expectation that if the child were aged 18 or more, he/she would be incapacitated from maintaining him/herself.
The tax credit is the lower of:

(a) €3,300, and
(b) the amount which reduces your income tax liability to nil.