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 June 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
- You can claim for each child who qualifies
- If more than one person supports the child, the credit is divided between them.
- You claim it from Revenue using the Incapacitated Child Tax Credit form, with a doctor's certification where needed.
- It is a yearly credit that reduces the tax you pay.
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 14 June 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
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