Your family
Incapacitated Child Tax Credit
Caring for a child with a lasting disability? This credit is worth €3,800 a year (2025 and 2026) and can be backdated four years.
2022 refunds close on 31 December 2026
Who it's for
- Parents of a child who is permanently incapacitated, physically or mentally
- Guardians who have custody of the child and maintain them
- Parents of adult children whose incapacity began before 21, or during full-time education or training
What you can claim
One credit per child each year. It can be claimed for the current year and the four years before it, so a first claim can be worth a lot.
If more than one person maintains the child, the credit is divided between them, but the total is still one credit per child.
Good to know
- A Form ICC2 certified by a doctor is needed.
- You cannot claim this and the Dependent Relative credit for the same child.
| Tax year | Credit |
|---|---|
| 2022 | 3,300 |
| 2023 | 3,300 |
| 2024 | 3,500 |
| 2025 | 3,800 |
| 2026 | 3,800 |
| 2027 | 3,800 (no change announced) |
What we'll need from you
3 things. Most people have them to hand, and we'll ask for anything else as we go.
- 01Your child's details
- 02A Form ICC2 certified by a GP or consultant
- 03If you are not the parent: confirmation of custody and that you maintain the child
- We never ask for your myAccount password. You approve our link to your record in your own myAccount.
- Your refund goes straight to you. Revenue pays it into your own bank account.
- No surprises. We tell you what we've found before anything is filed.
Questions people ask
More answers on our FAQ page.
My child is over 18.
You may still qualify if the incapacity began before 21, or while they were in full-time education or training lasting two years or more.
Can both parents claim?
The credit can be split between the people who maintain the child, but the total is one credit per child.
Can I claim this and the Dependent Relative credit?
Not for the same child.
Start your claim
Tell us a little about you and we'll start with your Incapacitated Child Tax Credit claim, then check the rest of your record while we're at it.
- Agreed upfront. No refund, no fee.
- We check every open year, 2022 to 2025
- TaxRoots is independent and not part of Revenue
Sources
Figures checked on 30 October 2026. Budget 2027 measures are announced and subject to the Finance Bill. This page is general guidance, not advice on your own circumstances.