Awareness of availability of Incapacitated Child Tax Credit must be increased

Fine Gael TD for Dublin Fingal, Alan Farrell has said awareness regarding the Incapacitated Child Tax Credit, must be increased as it can be an important means of support for many parents and families.

“The Incapacitated Child Tax Credit can be claimed in cases where a claimant has a child who is under the age of 18 who is, either physically or mentally, permanently incapacitated from maintaining himself or herself; where the child was over 18 at the beginning of the tax year and had become permanently incapacitated before the age of 21; where the child was over the age of 21 but became permanently incapacitated while in receipt of full-time education, or while training for a trade or profession on a full-time basis for a minimum of two years; or where the claimant has custody of a child who is permanently incapacitated, and maintains the child at his or her own expense.

“Revenue, when assessing an application, define the incapacity of a child for eligibility of this tax credit as being a case whereby the child is permanently prevented from maintaining themselves independently in the long-term. As such, in relation to eligibility, if the incapacity can be corrected or relieved by treatment, medication or therapy, or the use of any device, it will not be possible to qualify for the Incapacitated Child Tax Credit.

“I believe it is of the utmost importance that awareness of the availability of the Incapacitated Child Tax Credit is increased.

“Acute Autism, Blindness, Cystic Fibrosis, severe and permanent Deafness that affects both ears, Down Syndrome, Spastic Paralysis and Spina Bifida are examples of disabilities which would be considered permanently incapacitating for the purposes of eligibility for the Incapacitated Child Tax Credit. However, this is a non-exhaustive list and an application will be assessed on the basis of medical evidence, the date upon which the incapacity first arose, and the degree and extent of the disability.

“While much must be done to support families, and individuals, who face incapacity in any form, it is essential that those in Dublin Fingal who may be able to avail of the Incapacitated Child Tax Credit are provided with the necessary information on this support.

“Where a child is permanently incapacitated, this tax credit can be an important source of financial assistance. I would encourage anybody in the North County who would like more information on the Incapacitated Child Tax Credit, or who would like to apply for this support, to contact our local Revenue LoCall contact line at 1890 333 425.”