Aengus Ó Snodaigh
Ceist:294. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Finance to review the case of a person (details supplied) regarding child credits. [15735/26]
Amharc ar fhreagraThursday, 26 February 2026
Ceisteanna (294)
Freagraí scríofa
The Incapacitated Child Tax Credit is provided for in section 465 of the Taxes Consolidation Act, 1997 and is available to a parent or a guardian in respect of children who:
if under the age of 18, are permanently incapacitated by reason of mental or physical infirmity to such an extent that there is a reasonable expectation that the children would be incapacitated from maintaining themselves if they were over the age of 18; or
if over the age of 18, are permanently incapacitated by reason of mental or physical infirmity from maintaining themselves and had become so incapacitated either before attaining the age of 21 or whilst in full-time instruction at any university, college school or other educational establishment.
Further information is also available on the Revenue website at:
www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/incapacitated-child-credit/index.aspx
In relation to the taxpayer in question, Revenue have advised me that some supporting documentation in respect of this claim remains outstanding, and Revenue will make contact directly with the customer to explain this.