If your child is mentally or physically incapacitated, you may be entitled to claim the Incapacitated Child Tax Credit.
Do you care for a child who is permanently incapacitated either physically or mentally? Is this child unable to support themselves?
If so, you can claim the Incapacitated Child Tax Credit. If you have more than one incapacitated child, you can claim this credit for each child.
Do I qualify for the Incapacitated Child Credit?
You are eligible to claim this tax credit if your child…
- Is under the age of 18 and permanently incapacitated either physically or mentally
- Is over 18 and unable to support themselves and your child became permanently incapacitated before turning 21.
- Became permanently incapacitated aged 21 years or over but while they were in full-time education.
- Became permanently incapacitated while over the age of 21 but while undergoing full-time training for a trade or a profession. This training must have been expected to last for at least a two-year period.
The child must be incapacitated to the point where they are unlikely to have the ability to maintain themselves, even with the benefit of treatment, a device, medication and/or therapy.
You must be able to make a convincing argument that if the child were over the age of 18, they wouldn’t be able to maintain themselves. For the purpose of this tax credit, this means that your child does not have the ability to support themselves by earning a living from working.
Confused About Your Tax Entitlements?
I’m not the parent of the incapacitated child, am I still entitled to the credit?
Yes, you may be eligible providing…
- You have custody of the child
- You maintain the child at your own expense
Can I claim the Incapacitated Child Tax Credit and the Dependent Relative Tax Credit at the same time?
No, you can only claim one of these credits per tax year.
What disabilities qualify for the Incapacitated Child Tax Credit?
The conditions listed below all qualify for this relief.
- Acute Autism
- Cystic Fibrosis
- Down Syndrome
- Schizophrenia (certain forms)
- Spastic Paralysis
- Spina Bifida
Note: This is not a fully comprehensive list of disabilities.
I receive help (with maintaining the child) in the form of a public or charitable expense, can I still
claim this tax credit?
No, if you receive help maintaining the child from either of these sources, you cannot claim the Incapacitated Child Tax Credit.
Can I claim tax back on medical expenses for my child?
Yes, it’s possible for you to claim medical expenses for any qualifying medical costs that you have paid for. You can check out a full list of medical expenses and find out how to claim them by reading this post from our blog.
Can I claim he Single Person Child Carer Credit and the Incapacitated Child Tax Credit?
Yes, if you're a single person caring for your child for the whole or greater part of the year, you may be entitled to claim both tax credits. Ypu must be the child's parent or the person who takes care of the child i.e. maintains the child at his or her own expense.
You cannot claim if you are jointly assessed as a married or civil partner, married or in a civil partnership (unless seperated) or cohabiting.
I'm eligible for this credit - how much can I claim?
The Incapacitated Child Tax Credit is currently €3,300 it has remained at this rate since 2015.
How can I claim the Incapacitated Child Credit?
You'll have to fill out and sumbit forms that include a declaration from your medical practioner stating that there is a reasonable expectation that the degree of incapacity prevents the child from maintaining himself or herself over the age of 18. If you have any questions about this article, drop us a comment and we'll get back to you as soon as possible.
That’s just about everything you need to know about the process of claiming the Incapacitated Child Tax Credit.
With Taxback.com you can avoid complicated forms and paperwork. If you have any questions regarding your tax situation or you would like help finding out how much you're owed or claiming a tax refund for unused tax credits, contact us today and we’ll guide you through the entire process from start to finish.