Incapacitated child tax credit guidance updated

Revenue has updated its guidance on the Incapacitated Child tax credit to reorganise the content and to provide additional clarifications on claiming the relief.

The relevant updates are as follows:

• A new summary paragraph has been included to provide clarity on certain terms referred to in section 465 TCA 1997.

• Paragraph two addresses the timing of when the individual became permanently incapacitated.

• The following references have been removed from paragraph three:
  • the criteria to provide a doctor's certificate or similar medical report, and
  • maintaining for the purposes of the credit
• Paragraph five confirms that the incapacitated child tax credit is not available where a tax deduction for employing a carer for an incapacitated person has been claimed