Parents with a child who is permanently incapacitated by reason of mental or physical infirmity are entitled to claim, in addition to the normal income tax allowances, the incapacitated child allowance of up to £600. This allowance is reduced pound for pound for any income the child has in his/her own right in excess of £2,100. The following table sets out the amount of the allowance in each of the last 20 years as requested by the Deputy.
As regards medical expenses parents may also, of course, claim tax relief in respect of non-reimbursable medical expenses in excess of £200 incurred in any year in respect of their family, including dependent children up to the age of 16, or up to 21 years of age if the child is in full-time education. Relief may also be available in the case of incapacitated children over the age of 21 who are fully dependent on their parents.