Incapacitated Child Tax Credit

  1. Overview
  2. How do you qualify for Incapacitated Child Tax Credit?
  3. How do you claim 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.

‘Maintaining’, for the purpose of this tax credit, means an ability to support oneself by earning an income from working.

The quickest and easiest way to claim the credit is by using myAccount.

Simply follow these steps:

  • sign into myAccount 
  • click on the ‘Manage your tax’ link in PAYE Services
  • select ‘Claim tax credits’
  • select ‘You and your family’ and ‘Incapacitated child tax credit’
  • upload the from ICC2.

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

2019 and subsequent years: 

  • sign into myAccount
  • click on ‘Review your tax’ link in PAYE Services
  • request Statement of Liability
  • click on ‘Complete Income Tax Return’
  • in the ‘Tax Credits & Reliefs’ page select ‘You and your family’ and ‘Incapacitated Child Tax Credit’

2018 and prior years: 

  • sign into myAccount
  • click on 'Review your tax' link in PAYE Services
  • select the Income tax Return for the relevant tax year
  • in the ‘Tax Credits & Reliefs’ page select ‘Incapacitated Child Tax Credit'
  • complete and submit the form.

You should upload Form ICC2 when making your claim as this may be 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, see the Tax rates, bands and reliefs charts.