Dáil Éireann Debate, Thursday - 18 January 2024
169. Deputy Bernard J. Durkan asked the Minister for Finance to indicate if and when consideration might be given to eligibility for carer's tax credit in the case of a person (details supplied); and if he will make a statement on the matter. [2313/24]
View answerI am advised by Revenue that the Incapacitated Child Tax Credit may be claimed by the parent or guardian of a child who is permanently incapacitated by reason of mental or physical infirmity. The qualifying criteria for claiming the credit are outlined in Section 465 of the Taxes Consolidation Act 1997 and further information is also available on the Revenue website at www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/incapacitated-child-credit/index.aspx.
I am further advised that the tax credit has now been applied to the person’s record. Amended Statements of Liability have issued for the years 2020, 2021 and 2022 and the associated refunds will issue to the person’s nominated bank account shortly. As the person concerned has yet to file an Income Tax Return for 2023, they have been advised to do so in order to claim the refund for 2023.
Finally, an amended Tax Credit Certificate for 2024 has issued and the person will receive the benefit of the credit for 2024 through their payroll.
