In short
If your child has a permanent physical or mental incapacity and is unlikely to be able to support themselves as an adult, you may be able to claim the Incapacitated Child Tax Credit: €3,800 a year in 2025 and 2026. It can be claimed for each qualifying child, and it's often missed for years, so backdating can be worth a lot.
Who may qualify
- You're a parent or legal guardian, and the child lives with you or you maintain them
- The child is permanently incapacitated, physically or mentally, and the incapacity started before 21, or while they were still in full-time education or training
- A doctor completes Revenue's medical certificate
Conditions such as autism, Down syndrome, cerebral palsy or serious sight or hearing loss can qualify. It depends on the effect on the child, not the diagnosis alone ◆.
How much it's worth
| Credit | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 (Budget) |
|---|---|---|---|---|---|---|
| Incapacitated Child Tax Credit | €3,300 | €3,300 | €3,500 | €3,800 | €3,800 | €3,800 |
2022 to 2026: Revenue's published figures. 2027: announced in Budget 2027, law once the Finance Bill passes. ◆ means not yet confirmed. Every credit by year.
If two people maintain the child, such as separated parents, the credit can be split between them.
Get your tax back for missed years
Missed the Incapacitated Child Tax Credit? You can still get the tax back as a tax refund for every year since 2022.
For the current year, add the credit in myAccount and it comes through your pay. For earlier years, it's claimed in the income tax return for each year.
Common questions
Can I claim this and the Dependent Relative credit for the same child?
No. For the same child, you claim one or the other, and this one is worth much more.
Does it affect Domiciliary Care Allowance?
No. It's a tax credit, separate from social welfare payments.
Sources
Revenue: Incapacitated Child Tax Credit, with the medical certificate form, on revenue.ie. Amounts from Revenue's tables (1 January 2026). Confirm the qualifying conditions wording before publishing ◆.
Questions for Revenue directly? Call the PAYE helpline on 01 738 3636 (Monday to Friday, 9.30am to 1.30pm), or see all Revenue contact numbers.
General information, not advice on your own situation. TaxMind checks your record before filing anything.
