Dáil Éireann Debate, Thursday - 11 June 2015
75. Deputy Michael McGrath asked the Minister for Finance if an incapacitated child tax credit may be claimed in circumstances where a qualifying adult is not living with a surviving parent, but is supported to some extent by that parent; and if he will make a statement on the matter. [22790/15]
Amharc ar fhreagraThe legislation governing entitlement to the incapacitated child tax credit is contained in section 465 of the Taxes Consolidation Act 1997, as amended. The legislation provides that an individual is entitled to the tax credit for a year if he or she proves that at any time during that year he or she had a child living who
- is under 18 years of age and is permanently incapacitated by reason of mental or physical infirmity, or
- if over the age of 18 years at the beginning of the year, is permanently incapacitated from maintaining himself/herself and had become so permanently incapacitated either before reaching 21 years of age or after that age while receiving full-time instruction at any university, college, school or other educational establishment.
A child under 18 is regarded as permanently incapacitated by reason of mental or physical infirmity only if that infirmity is such that, if the child were over 18, there would be a reasonable expectation that he/she would be incapacitated from maintaining himself/herself.
I am advised by the Revenue Commissioners that, on the basis of the limited facts provided, it is not possible to confirm whether or not an incapacitated child tax credit would be available. However if the Deputy wishes to supply the full facts and circumstances of a particular case, I will endeavour to provide a response appropriate to such facts and circumstances.
