I am advised by the Revenue Commissioners that the incapacitated child tax credit was granted in July 2003 on receipt of a telephone call from the child's mother, subject to a medical report being submitted confirming the extent of the child's incapacity.
Section 465 (2) (a) of the Taxes Consolidation Act 1997 requires that the incapacity of the child must be such that it permanently prevents the child from being able in the long term, that is, when over 18 years of age, to maintain himself or herself independently.
I am informed by the Revenue Commissioners that a medical report was submitted but it did not contain sufficient information and a further report was requested. The second report did not indicate that the child would be unable to maintain himself when over the age of 18 years. Accordingly, the incapacitated child tax credit was not due. I am advised by the Revenue Commissioners that if a further medical report is submitted, the matter will be reviewed.
I am informed by the Revenue Commissioners that they do not propose to withdraw the incapacitated child tax credit already granted for 2003.