Incapacitated Child Tax Credit can be claimed by a parent in respect of a child who is permanently incapacitated. Additional tax credits are available for parents with two or more children with special needs.

A little catch is when the incapacity can be treated by the use of a device, medication, or therapy. Then the Revenue deems your child’s condition as NOT permanently incapacitated. An example of this would be diabetes which can be treated with insulin.

The following are examples acceptable:

  • Cystic Fibrosis
  • Spina Bifida
  • Blindness
  • Deafness
  • Down’s Syndrome
  • Spastic Paralysis
  • Certain forms of Schizophrenia
  • Acute Autism

You should contact your local Revenue office to ensure you are entitled to claim. If so, they will adjust your tax credits or you can also use PAYE Anytime which is the Revenue website.

If you are successful in making a claim, remember to back date it 4-years. If your child is less than 4-year old then you are entitle to back claim it from date of birth. You will receive a tax credit of €3,300 per annum as of 2011.