Revenue have issued guidance in relation to the tax credit available for a child who is permanently incapacitated. The current tax credit available is €3,300 where a child who:
This tax credit and the dependent relative tax credit may be available to claim but not both in respect of the same child. A doctor’s certificate or medical report must be submitted with all initial claims outlining details of the condition.
Where there is a reasonable expectation that the child will be able to earn an income from working, following treatment of an infirmity, then the credit is not available. Examples include diabetes or dyslexia. Revenue would not accept that the child is permanently incapacitated from maintaining himself or herself in these particular cases.
Should you have any queries or require further information, please contact a member of the tax team.