Incapacitated Child Tax Credit
Overview
The Incapacitated Child Tax Credit is available to the parent or guardian of a child:
- who is permanently incapacitated, either physically or mentally
- and
- where there is a reasonable expectation that the child will be unable to maintain themselves when over 18.
If you have more than one child who is permanently incapacitated, you may claim a credit for each child. If a child is maintained by more than one person, the tax credit is divided between them.
The Incapacitated Child Tax Credit rate is €3,800 for 2025.
To see rates for previous years, please see the Tax rates, bands and reliefs charts.
Next: How do you qualify for Incapacitated Child Tax Credit?