Tax Credit Series – Incapacitated Child Tax Credit

The Incapacitated Child Tax Credit of €3,300 may be claimed in the current tax year in respect of each incapacitated child who is living with the claimant at any time in the tax year.

An Incapacitated Child is:

  • Any child under the age of 18, who is permanently incapacitated by reason of physical or mental  infirmity


  • If over the age of 18, is in receipt of full-time education; or became permanently incapacitated by reason of mental or physical infirmity before they reach the age of 21 or before finishing full-time education, whichever is the later.

Where there are two or more individuals who jointly maintain an incapacitated child, the tax credit is apportioned between them based on the maintenance costs incurred by each individual.  The incapacitated child tax credit cannot be claimed for the same individual for whom the dependant relative tax credit is being claimed.

The incapacity of a child must be such that it permanently prevents the child in the long term (. i.e. when the child is over 18 years of age) from being able to maintain themselves independently. If the incapacity can be relieved or corrected by the use of any treatment, medication, device or therapy eg.  Diabetes, coelaic disease or hearing impairment which can be correct by the use of a hearing aid, for example, the child will then not be regarded as permanently incapacitated for the purposes of this relief. The following are examples of disabilities which would be regarded as permanently incapacitating.

  • Blindness
  • Deafness
  • Downs Syndrome
  • Spastic Paralysis
  • Spina Bifida
  • Cystic Fibrosis
  • Acute Autism
  • Certain form of Schizophrenia

This list is not Exhaustive.

Details of other Tax Credits are available in our blog series.  At Paycheck Plus, our experienced and qualified team are happy to discuss issues affecting employers and their payroll.  For further information on our managed payroll services, contact our team today on +353 (0)41 686 3000 or request a callback to have someone contact you directly.