Incapacitated Child Credit – who can claim ?

Incapacitated Child Tax Credit – €1,650 tax year

Who can claim ?

This tax credit can be claimed where a person proves that he has living, at any time during the tax year, any child who:

• is under 18 years of age and is 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
• is any child for whom the claimant has custody of and maintains at his or her own expense and who is permanently incapacitated.

Any queries on same give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie