Incapacitated Child Tax Credit
A tax credit of €3,800 a year for a child who is permanently incapacitated. You can claim it for more than one child.
Last checked October 2026
What it is
A yearly tax credit for a parent or guardian of a child who is permanently incapacitated, physically or mentally, and unlikely to be able to support themselves. You can claim for more than one child.
Who can get it
- You are the parent or guardian of a child who is permanently incapacitated, physically or mentally
- There is a reasonable expectation the child will not be able to support themselves after the age of 18
- If the child is over 18, they must have become permanently incapacitated before turning 21, or while in full-time education or in training for a trade or profession that lasted at least two years. Revenue's qualifying page sets out the exact rule
- If you are not the child's parent, you have custody of the child and maintain the child at your own expense
- You can claim for each child who qualifies
- If more than one person supports the child, the credit is divided between them.
- You need a Form ICC2 certified by the child's medical practitioner. PAYE taxpayers claim through myAccount and upload it. If you cannot use myAccount, send Form ICC1 with the certified ICC2 to Revenue.
- It is a yearly credit that reduces the tax you pay.
- You cannot claim both the Incapacitated Child Tax Credit and the Dependant Relative Credit for the same child.
- The test is that the child is permanently incapacitated by a mental or physical infirmity from maintaining themselves. Your doctor certifies that on Form ICC2. For a child under 18 the question is whether the infirmity would still leave them unable to maintain themselves after 18. Revenue publishes NO list of qualifying conditions, so a diagnosis on its own, dyslexia and dyscalculia included, is not the point: the lasting effect is.
How to apply
Applications go through Revenue. The official page has the full eligibility rules and the application itself.
Go to the official page →Checked against the official source on 20 October 2026. Always confirm the details on the official page before applying.
Questions people ask
How much is the Incapacitated Child Tax Credit?
€3,800 a year, and you can claim it for more than one child if more than one qualifies.
Who can claim it?
A parent or guardian of a child who is permanently incapacitated, physically or mentally, with a reasonable expectation they will not be able to support themselves after the age of 18.
What if both parents support the child?
If more than one person supports the child, the credit is divided between them.
Related guides
- National Childcare Scheme
- ECCE (free preschool)
- Child Benefit
- Working Family Payment
- Back to Work Family Dividend
Not sure if this one is you?
Describe your situation in your own words and the assistant shows every support you might qualify for, this one included. Free, no sign up, anonymous.
Check what you might qualify for →Grants change all the time.
Leave your email and I will tell you if the Incapacitated Child Tax Credit changes, or a new support opens that fits you. It is free and there is no spam.