Incapacitated Child Tax Credit

Kar M C

Hi I applied for the incapacitated child tax credit a few weeks ago I provided a docs letter confirming diagnosis and that this condition would continue till at least 18yrs. I got back a letter asking me to forward on another letter from my doc confirming that if the child were over 18 that she would be displaying the same incapacity and weather there was a reasonable expectation that she would not be able to maintain herself. I rang and the girl I spoke with told me they needed this letter I told her that my daughters condition did not magically disappear on her 18th birthday. I got another letter off my doc but all he put on it was that her condition would run past 18 and she would need ongoing assistance. Should this be enough for them or will I be asked for more I fell like i'm jumping through hoops. Thanks.

relax carry on

Kar M C wrote: »

Hi I applied for the incapacitated child tax credit a few weeks ago I provided a docs letter confirming diagnosis and that this condition would continue till at least 18yrs. I got back a letter asking me to forward on another letter from my doc confirming that if the child were over 18 that she would be displaying the same incapacity and weather there was a reasonable expectation that she would not be able to maintain herself. I rang and the girl I spoke with told me they needed this letter I told her that my daughters condition did not magically disappear on her 18th birthday. I got another letter off my doc but all he put on it was that her condition would run past 18 and she would need ongoing assistance. Should this be enough for them or will I be asked for more I fell like i'm jumping through hoops. Thanks.

The reason for all the hoops is because the relief is worth a fair bit over the lifetime of the claim.

So long as your claim meets the below conditions and you can get a doctor to write a letter to that effect, you will be fine.

The incapacity of the child must be such that it permanently prevents the child from being able in the long term (i.e. when over 18 years of age) to maintain himself or herself independently. If the incapacity can be corrected or relieved by the use of any treatment, device, medication or therapy, for example, coeliac disease, diabetes, hearing impairment which can be corrected by a hearing aid, etc., the child will not be regarded as permanently incapacitated for the purposes of this relief.

The following are examples of disabilities, which are regarded as permanently incapacitating:

Cystic Fibrosis, Spina Bifida, Blindness, severe and permanent Deafness that affects both ears, Downs Syndrome, Spastic Paralysis, certain forms of Schizophrenia, Acute Autism. This list is not exhaustive.

owiseone

A condition might be life long (e.g. diabetes, dyslexia, etc) but this does not mean the child will be permanently incapacitated and not able to maintain themselves when adults and that's the criteria for qualifying for the incapacitated child tax credit. That's why Revenue insist on letters from doctors confirming that the child will be permanently incapacitated after the age of 18. It's not enough to say the child has a life long condition.