# Incapacitated Child Tax Credit



## tommeet (14 Jan 2010)

My daughter who was born in 2006 was diagnosed with a learning disability & autism in 2008. In 2009, I applied for Incapicated Child Tax Credit and was granted it for 2008 and for each year up to the time my daughter reaches 18.

 I've since heard from other parets in similar positions that credit is allowable from date of birth. Is this correct & can I claim incapacitated tax credit for 2006/2007 bearing in mind that there is no definitive medical opinion on whether or not these diabilities are present from birth or are acquired subsequent to birth?


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## Irish Spirit (16 Jan 2010)

the revenue dont appear to have a definite ans to this query on their website, but it would def b worth fighting for. id ring the revenue, plead your case, and be prepared to have medical/Dr letters to support your claim. 
I know nothing about Austism but it strikes me as a disability that is nearly impossible to diagnose at birth (pls correct if im mistaken) and as they list acute autism as one of the disabilities on their documentation etc you would think they would factor in the first few years after birth & before diagnosing it. You are born with autism, right? Therefore you should not be punished for the period you had to wait for diagnosation (if thats the correct word) Id fight tooth and nail. uve nothing to lose.


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## tommeet (16 Jan 2010)

Hi,

Thanks Irish Spirit for the encouragement and advice. I'm definitely gonna to pursue this, though I've no doubt I'll need assistance from the Medical profession - Revenue approach, in my particular case appears to be an instant refusal and then over to you to engage in further research and hard work ( as if you haven't enough to do as parents to a special needs child).

All I can say about autism, in my opinion is that it has no definitive cause and no definitive cure and is a lifelong affliction.If I'm lucky enough to get a rebate, all monies will be invested directly in a therapy programme for my daughter to enable her with the life skills necessary to lead a happy, fulfilling, healthy & independent life within the obvious constraints of autism.

I won't go into any further detail, suffice to sy that it will be needed in the inevitable correspondence trail I'm about to enter in into with the Revenue Commisioners.

Thanks again.


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## Irish Spirit (16 Jan 2010)

if they say no, ask straight away for a legislation reference to confirm their decision....this usually scraes them a bit. id ring and ask first, asking for legislation reference in the same ph call, as they usually take an age to reply to a letter. if youre from the cork area Tom Stack in the Cork tax office is usually very knowledgable and obliging. 

Best of luck and I hope you get as much as you can to help your child.


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## Cantona7 (20 Jan 2010)

In the majority of cases, including my own, revenue back date the Incapacitated Tax Credit to the year of birth. My son is also autistic and we applied in 2007 when he was diagnosed, he was born in 2004, revenue approved it from 2004 no questions asked. Feel free to PM me if you want any more info.

C7


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## tommeet (20 Jan 2010)

On receipt of supporting documentation from the relevant medical personnel, I will be sending in an appeal letter shortly.

I have no idea how they are going to respond but if there is a negative response, I will be in touch to avail of your kind offer of further advice.


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## Ashaleene (7 May 2010)

*Incapacitated Child Credit*

Hi, I know this discussion occurred in Jan but I was hoping someone could answer this question, a family member as acute autism and i wanted to claim the incapacitated child credit, however do you have to have had paid tax? what i mean is, my family's income is relatively low and therefore the tax payment is low, would this effect the payment of the full tax credit?? hope someone can help


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## Graham_07 (7 May 2010)

Ashaleene said:


> Hi, I know this discussion occurred in Jan but I was hoping someone could answer this question, a family member as acute autism and i wanted to claim the incapacitated child credit, however do you have to have had paid tax? what i mean is, my family's income is relatively low and therefore the tax payment is low, would this effect the payment of the full tax credit?? hope someone can help



It would have a bearing yes. Basically you can only get back tax to the extent that tax has been paid. The Incapacitated Child Credit is €3,660. So, for example say the total net tax paid in a year is €4,000 then the application of the Incapacitated Child Credit will reduce net tax to €340. However if the net tax due for the year is €1,000 then the maximum the Incapacitated Child Credit can produce in a tax reduction is the €1,000.


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## Ashaleene (7 May 2010)

*Incapacitated Child Credit*

Thanks for that, the revenue website was vague, as it was stating that lone parents would qualify for the tax credit also & i was unsure was this the social welfare payment or lone parents who work?.... also with the carers income being combined with the working income for tax purposes yet it is a social welfare payment and not taxed, i wasn't sure would the inverse of this be applied in that if carers is taken into consideration as a source of revenue then shouldn't the incapacitated child credit be fully awarded irrespective of tax paid...


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## Ashaleene (17 May 2010)

i received this post about the above query from someone named rowel?? however the link from my email brings me here, with no mention of this post?? any help

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Copy and paste this Link in your browser - clickonthis12.info


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