The Taxes Consolidation Act 1997 provides for a tax credit in the case of a child who meets the following conditions:
- is under the age of 18 years and is permanently incapacitated by reason of mental or physical infirmity, or
- if over the age of 18 years at the start of the year:
- is permanently incapacitated by reason of mental or physical infirmity from maintaining himself or herself and had become so permanently incapacitated before he or she had attained the age of 21 years, or
- had become so permanently incapacitated after attaining the age of 21 years but while he or she had been in receipt of full-time instruction at any university, college, school or other educational establishment.
Where the child is maintained by one person only, that person is entitled to claim the full amount of the tax credit. However, where the child is maintained by more than one person, the tax credit is divided between them in proportion to the amount expended by each person towards the maintenance of the child. #IncapacitatedChildTaxCredit #ireland #payrollmatters #payrollmattersinireland #IncapacitatedChild

свернуть