How much is the Incapacitated Child Tax Credit?

€3,300 for 2022 and 2023, €3,500 for 2024 and €3,800 for 2025 and 2026, for each child. It comes off your income tax, but only as far as zero.

Who decides if my child qualifies?

The child's doctor. They fill in Form ICC2 (the claim form) to say the child won't be able to support themselves as an adult. You upload it in myAccount.

Can both parents claim?

Yes, if both pay for the child's keep. The credit is split by what each pays. One parent paying all the costs gets the whole credit.

Can I get it with the Home Carer Tax Credit?

Yes. You can't get it with the Dependent Relative Tax Credit or the relief for employing a carer for the same person.

Claim back tax

Incapacitated Child Tax Credit

A tax credit of up to €3,800.00 a year for each child with a lifelong disability, and the years you can still claim back.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

How much is the Incapacitated Child Tax Credit?: €3,300 for 2022 and 2023, €3,500 for 2024 and €3,800 for 2025 and 2026, for each child. It comes off your income tax, but only as far as zero.
Who decides if my child qualifies?: The child's doctor. They fill in Form ICC2 (the claim form) to say the child won't be able to support themselves as an adult. You upload it in myAccount.
Can both parents claim?: Yes, if both pay for the child's keep. The credit is split by what each pays. One parent paying all the costs gets the whole credit.
Can I get it with the Home Carer Tax Credit?: Yes. You can't get it with the Dependent Relative Tax Credit or the relief for employing a carer for the same person.

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