Incapacitated Child Tax Credit

How do you claim Incapacitated Child Tax Credit?

You will need to get a certified Form ICC2 from the child's Medical Practitioner.

Note

The Medical Practitioner makes a declaration about the ability of the child to maintain himself or herself over 18 on the Form ICC2. This declaration must state that there is a reasonable expectation the degree of incapacity prevents the child from maintaining himself or herself over 18.

Pay As You Earn (PAYE) customers can make a claim in the current tax year using PAYE Services in myAccount as follows:

1. Sign into myAccount.
2. Click on ‘Manage your tax 2024’.
3. Select ‘add new credits’.
4. Select ‘You and your family’ and ‘Incapacitated Child Tax Credit’.
5. Complete the required fields and upload Form ICC2.

You can also make a claim for previous years using myAccount.

For 2020 and subsequent years:

1. Sign into myAccount.
2. Click on ‘Review your tax 2020-2023'.
3. Request Statement of Liability.
4. Click on ‘Complete your Income Tax Return’.
5. In the ‘Tax Credits & Reliefs’ page, select ‘You and your family’ and ‘Incapacitated Child Tax Credit’.
6. Complete and submit the form.

You should upload Form ICC2 when making your claim as this is required to approve your claim. You must keep a copy of these forms for six years once you have made a claim.

If you are unable to use myAccount

If you are unable to access myAccount, you can claim the credit by completing Form ICC1 in respect of the qualifying child. You must also provide a certified Form ICC2 from the child’s medical practitioner. You can send both forms to your Revenue Office.

Incapacitated Child Tax Credit rates

To view rates for the current and previous years, please see the Tax rates, bands and reliefs charts.