Incapacitated child tax credit

You can claim this tax credit if you have a child that is permanently incapacitated mentally or physically.

A child is regarded as permanently incapacitated if there is a reasonable expectation that if the child was 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 reduced your income tax liability to nil

This is tax credit is subject to qualifying conditions

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