Awareness of availability of Incapacitated Child Tax Credit must be increased

Awareness regarding the Incapacitated Child Tax Credit must be increased as it can be an important means of support for many parents and families.

 

“It is essential that every possible support is given to those who are prevented from living independent lives as a result of an incapacity. The Incapacitated Child Tax Credit is one manner by which the State does this. However, it is of the utmost importance that we work with individuals and families to ensure every person who faces an incapacity receives the support and resourcing they both deserve and require.

 

“I know that a number of people who would qualify for this tax credit are not aware of it, or the fact they would be eligible to receive it. This is an issue which must be tackled as a matter of urgency. It is vital that we ensure that awareness of the Incapacitated Child Tax Credit is increased as it is an important means of support for many families in Cavan and Monaghan, and across the country.

 

“The Incapacitated Child Tax Credit can be claimed in cases:

  • where a claimant has a child who is under the age of 18 who is, either physically or mentally, permanently incapacitated from maintaining himself or herself;
  • where the child was over 18 at the beginning of the tax year and had become permanently incapacitated before the age of 21;
  • where the child was over the age of 21 but became permanently incapacitated while in receipt of full-time education, or while training for a trade or profession on a full-time basis for a minimum of two years;
  • or where the claimant has custody of a child who is permanently incapacitated, and maintains the child at his or her own expense.

 

“Acute Autism, Blindness, Cystic Fibrosis, severe and permanent Deafness that affects both ears, Down Syndrome, Spastic Paralysis and Spina Bifida are examples of disabilities which would be considered permanently incapacitating for the purposes of eligibility for the Incapacitated Child Tax Credit. However, this is a non-exhaustive list and an application will be assessed on the basis of medical evidence.

 

“Providing families in Cavan and Monaghan, where a child has an incapacity, with this tax credit, is essential in terms of relieving the financial pressure many of them face in terms of costs associated with getting the necessary resources and treatments.

 

“While much must be done to support families, and individuals, who face incapacity in any form, it is essential that those in Cavan and Monaghan who may be able to avail of the Incapacitated Child Tax Credit are provided with the necessary information on this support.

 

“Further information is available on the Revenue website, and I would encourage anybody in Cavan and Monaghan who may be eligible to consider applying.”

Senator Joe O'Reilly representing Cavan & Monaghan 2010. | An ExSite website