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 can claim the credit by completing Form ICC1 in respect of the qualifying child. You will also need to get a certified Form ICC2 from the child's Medical Practitioner. Completed forms can be sent to your Revenue Office.

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.

You can also make a claim using myAccount. Simply follow these steps:

  • sign into myAccount
  • click on 'Review your tax' link in PAYE Services
  • select the Form 12 for the relevant tax year
  • in the ‘Tax Credits & Reliefs’ page select ‘Incapacitated Child Tax Credit' and add it as a tax credit.

If you claim using myAccount, you do not need to submit forms ICC1 and ICC2. However, we may ask to see them if your claim is checked. You must keep these forms for six years once you have made a claim.

Incapacitated Child Tax Credit rates

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