I have been advised by the Revenue Commissioners that the person concerned has been granted the incapacitated child tax credit. PAYE Balancing Statements (P21) issued to the person concerned as follows:
2009 - P21 issued on 21/06/2012, 2010 - P21 issued on 23/07/2012, 2012 - P21 issued on 22/04/2013 and 2013 - P21 issued on 15/05/2014.
Incapacitated child credit was included in the P21 for each of the above years. Refunds of tax overpaid have been made for each of the years with the exception of 2012 as no tax was paid in that year. While the PAYE Balancing Statement (P21) for 2011 did not include the incapacitated child credit, all tax paid for that year was refunded on 14th December 2011. A tax credit certificate for 2014 including the incapacitated child credit issued to the person concerned on 8 May 2014.