Incapacitated child tax

gemmaS6988

Hi just wondering if anyone can help me, does anyone know anything incapacitated child tax and what does it entail. My son suffers with vomiting and is being seen in crumlin and is also in the process of being assessed for asd? I'm also his carer receiving carers allowance

5starpool

I don't know anything about it, and I don't know what the specific circumstances of your son are other than what you have described above. If you are eligible to get it because of your son's condition, it is essentially an extra tax credit that will reduce tax paid on income. I would assume you would need a medical report as part of the application process.

If you are not aware, you may well qualify for the Domiciliary Care Allowance which is a non-means tested amount of 330 per month, and a respite grant of 1850 paid in June each year. It can be backdated 6 months from the time of application, and when we were granted it for our son who was diagnosed with ASD it was backdated the full 6 months, and we got the previous June's payment also.

I would imagine the bar for the incapacitated child tax credit is higher though, as I doubt our child, who is a non-speaking boy with communication issues, would allow us to qualify as he isn't physically incapacitated, which I presume the allowance is aimed at. Speak to your GP/doctor and citizens advice bureau though as they will give you a better idea if your circumstances meet the criteria. Definitely look into the DCA though if you are not aware of it. If you are already getting carers allowance you probably know about it though.

glen123

https://www.boards.ie/discussion/2058299371/incapacitated-child-tax

This is an extra tax credit. If you are full time carer and have no other income, it's of no use to you.

Also, it is only granted if the doctor that fills in the form ticks that Incapacity is permanent and that your child won't be able to maintain themselves when they are 18 or older. I don't think they'll state this on the form unless there is a confirmed diagnosis.

No medical reports are required - just 2 forms to be filled in by the doctor which can be submitted to them online.

glen123

https://www.boards.ie/discussion/comment/120685877#Comment_120685877

This tax credit is given if a child is diagnosed with ASD too, as long as whoever fills in the form (GP or physiatrist) state that Incapacity is permanent and that when the child turns 18 they won't be able to maintain themselves. No medical reports necessary - just 2 short forms filled in and submitted to them on line (I think via option where one can submit a query) and also online add this Tax Credit to current year as well as past years as it can be backdated up to 4 years. This Tax credit can be backdated up to 4 years if on the form it is stated that incapacity is present since birth (which for ASD is true), so if one is working and paying enough tax, they can potentially receive a refund of 3300 x 4 years for previous Tax years.

The forms are available here:

https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/incapacitated-child-credit/index.aspx

JDD

I applied for it a month ago.

My son has an ASD diagnosis. For the purposes of deeming a child incapacitated, ASD fits the definition. Now, I fully expect, with the right support and therapy now, that my son will be able to live an independent life once he turns 18. But there's a difference between my subjective expectation, and what the statistics say about autistic adults and how they cope in an NT world (it usually means they are unemployed or underemployed). So it is completely reasonable for my sons GP to say that my son will be unable to maintain himself in adulthood.

I got a refund of approx €13k as I applied for the credit for 2019-2022.

If your child has a diagnosis, do it. It'll help pay for the private speech therapy and OT and psychologist and whatever else you need, because we all know there isn't a hope of getting those therapies through the HSE until its far too late.