Eligibility to Domiciliary Care Allowance (DCA) is based on a child having a severe disability that requires ongoing care and attention substantially over and above the care and attention usually required by a child of the same age and is likely to last for at least one year. It is payable in respect of children aged under 16 years and is not means tested.
Incapacitated child tax credit (ICTC), which is administered by the Revenue Commissioners, is allowable if it is considered that a child is permanently incapacitated by reason of mental or physical infirmity such that there would be a reasonable expectation that if the child were over the age of 18 years the child would not be able to support themselves by earning an income from working.
Given the different assessment criteria that apply for DCA and ICTC, it is not considered appropriate to factor Incapacitated tax credit into the DCA assessment process.
I trust this clarifies matters for the Deputy.