Incapacitated Child Tax Credit

How do you qualify for Incapacitated Child Tax Credit?

The Incapacitated Child Tax Credit is available in respect of a child who is:

• under 18 years of age and permanently incapacitated physically or mentally
• or
• over 18 years of age and unable to maintain themselves.

Where the child is over 18 years of age, he or she must have become permanently incapacitated:

• before turning 21 years of age
• or
• while in full-time education or training for a trade or profession. This training must last for at least two years.

The incapacity must be such that the child is unlikely to be able to maintain themselves even with the benefit of:

• treatment
• any device
• medication
• or
• therapy.

There must be a reasonable expectation that, if the child were over 18, they would not be able to maintain themselves.

For the purposes of this credit, 'maintain' means the ability to support themselves by earning a living from working.

If you are not the parent of the incapacitated child, you must:

• have custody of the child
• and
• maintain the child at your own expense.

Only one Incapacitated Child Tax Credit may be claimed in respect of an incapacitated child. If your child is maintained by more than one person, the tax credit is divided between them.

Dependant Relative Tax Credit

You cannot claim both the Incapacitated Child Tax Credit and Dependant Relative Credit for the same child.

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