Dáil Éireann Debate, Thursday - 13 October 2022
219. Deputy Bernard J. Durkan asked the Minister for Finance if a special tax credit for families with children with special needs is available in the case of a person (details supplied); and if he will make a statement on the matter. [51059/22]
View answerThe Incapacitated Child Tax Credit is available to the parent or guardian of a child who is permanently incapacitated, either physically or mentally. The qualifying criteria requires that medical evidence is provided setting out the extent of the incapacity and whether it is expected to permanently prevent the child from being able to maintain himself or herself independently when over the age of 18 years. The specific qualification criteria are outlined in Section 465 of the Taxes Consolidation Act 1997.
Revenue has confirmed that while an application for the Incapacitated Child Tax Credit has been received from the person concerned, the required supporting documentation was not attached. Revenue has contacted the person concerned to advise of the additional items required to process the application.
If the application is received with the requested documentation, and the qualifying criteria are met, the tax credit will be granted. In addition, if applicable, the credit will be applied retrospectively to the person’s tax record to the date the diagnosis was confirmed, subject to the general 4-year time limit for claiming tax credits.
Revenue further advises that the person concerned can claim tax relief for any additional health expenses that they may have incurred in respect of the child, including any relevant assessment carried out by an approved practitioner. Further information can be found at: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/additional-health-care-expenses-for-a-child.aspx
