Incapacitated Child Tax Credit

Incapacitated child tax credit

You can claim Incapacitated Child Tax Credit if you have a child who is:

1. permanently incapacitated, either physically or mentally and
2. unable to support themselves.

If you have more than one child who is permanently incapacitated you may claim a credit for each child.

To claim Incapacitated Child Tax Credit, you must have a child who:

1. is under 18 years of age and permanently incapacitated physically or mentally
2. is over 18 years of age and unable to support themselves. The child became permanently incapacitated before turning 21 years of age.
3. became permanently incapacitated aged 21 years or over, but while in full-time education
4. became permanently incapacitated aged 21 years or over, but while undergoing full-time training for a trade or profession. This training was expected to last for at least two years.

The incapacitated child tax credit is €3,300 for 2019

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