Incapacitated Child Tax Credit

You can claim a tax credit if you are the parent or guardian of a child who is permanently incapacitated, either physically or mentally. It is called the Incapacitated Child Tax Credit.

To qualify the child must either:

• Be under 18 years of age and permanently incapacitated, or
• Be over 18 years of age, have become permanently incapacitated before 21 years of age and be unable to support themselves
• Have become permanently incapacitated aged 21 years or over while they were
  • In full-time education
  • In full-time training for a trade or profession and the training is expected to be at least 2 years

If you are not the parent of the child, you can claim the credit if you have custody of the child and maintain them at your own expense.

You can claim a credit for more than one child if more than one child is permanently incapacitated.

Where the child is maintained by one parent only, that parent is entitled to claim the full amount of the tax credit. However, where the child is maintained by more than one person, the tax credit is divided between them in proportion to the amount paid by each towards the general costs of maintaining the child.

You can claim this tax credit or the Dependent Relative Tax Credit but not both for the same child.

The tax credit can be claimed by employees paying PAYE as well as by self-employed people.

You can also claim tax relief for medical expenses for yourself or any other person.

Budget 2025: Increase in Incapacitated Child Tax Credit

From 1 January 2025, Incapacitated Child Tax Credit will increase by €300 to €3,800.

To qualify, your child must have a physical or mental incapacity that makes it unlikely for them to be able to maintain themselves, even with the benefit of any:

• Treatment
• Device
• Medication
• Therapy

There must be an expectation that if the child were over 18, they would not be able to maintain themselves. 'Maintaining' means the ability to support themselves by earning an income from working.

The Incapacitated Child Tax Credit is €3,500 (in 2023, it was €3,300).

You will need to get Form ICC2 (pdf) certified by the child's doctor or consultant.

If you are a PAYE taxpayer, you can claim the credit online through Revenue's myAccount service. If you are self-employed and pay tax under the self-assessment system, the credit is claimed by completing the ‘Incapacitated Child’ section on your annual tax return online at the Revenue Online Service (ROS).

You can also claim the Incapacitated Child Tax Credit by completing Form ICC1 (pdf). Find your Revenue office to return the completed forms to.

You can read more about the Incapacitated Child Tax Credit on the Revenue website.