Dáil Éireann Debate, Tuesday - 6 April 2004
207 Mr. Perry asked the Minister for Finance if the claim for incapacitated child allowance will be reassessed for a person (details supplied) in County Sligo in view of the extenuating medical circumstances and the additional medical problems in the family; and if he will make a statement on the matter. [10693/04]
View answerThe Revenue Commissioners advise that a claim for the incapacitated child tax credit was made to the Sligo Revenue district by letter dated 25 April 2003. Two medical reports were enclosed with the claim. Section 465 of the Taxes Consolidation Act 1997 provides an incapacitated child tax credit of €500 for a person who proves that he/she has living at any time during a year of assessment a child who is permanently incapacitated by reason of mental or physical infirmity. A child under 18 is regarded as permanently incapacitated by reason of mental or physical infirmity only if the infirmity is such that there would be a reasonable expectation that if the child were over the age of 18 years the child would be incapacitated from maintaining himself or herself.
The Revenue Commissioners inform me that the medical reports indicate that the child concerned suffers from epilepsy (which is controlled by medication) and that he has learning and other difficulties. The essential point in both reports relates to the provision of a resource teacher so that he can make progress within mainstream education.
In the circumstances the Inspector considered that the conditions for the relief were not satisfied. The Revenue Commissioners advise that nothing has since emerged that would lead to a change in that decision.
