Mary Butler (Waterford, Fianna Fail)
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257. To ask the Minister for Finance the position regarding an application for incapacitated child credit in respect of a person (details supplied); if he will request the Revenue Commissioners to review incapacitated child credit application in respect of a person with a view to awarding same, at pre-diagnosis stage, in line with the current medical advice and significant medical evidence which has been provided; and if he will make a statement on the matter. [54461/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 465 of the Taxes Consolidation Act 1997 provides for the payment of the incapacitated child tax credit to the parent or guardian of a child who is permanently incapacitated, either physically or mentally. The qualifying criteria requires that medical evidence is provided setting out the extent of the incapacity and whether it is expected to permanently prevent the child from being able to maintain himself or herself independently when over the age of 18 years.

Revenue has advised me that it has reviewed the application for the incapacitated child tax credit from the person in question but is unable to grant the relief at this point because the child’s diagnosis has not been confirmed by his medical practitioner. However, Revenue has assured me that the claim can be resubmitted should the person receives a confirmed diagnosis in respect of the child from a certified medical practitioner. The relief would then be available from the date the diagnosis is confirmed, subject to the general 4-year time limit for claiming tax credits.

Revenue has also advised me that the person can claim tax relief for additional health expenses in respect of the child. This would include the cost of any relevant assessment carried out by an approved practitioner. Further information on claiming health expenses in respect of a qualifying child can be found at link www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/additional-health-care-expenses-for-a-child.aspx, which may be of assistance to the person.