I have been getting Incapacitated child tax credit for my child from a very young age. My child is now over 18, has been getting Social Welfare Disability allowance since the age of 16 and is now living in Social Housing with a HSE funded care package. I do regular visits to the house, help with day to day issues and the child stays at my home from time to time.
The Tax Taxes Consolidation Act, 1997 (Number 39 of 1997) seem to imply that a claimant proves that he or she has living at any time during a year a child to be entitled to the tax credit. There looks to be different criteria about custody of and maintains at his or her own expense a child if you are not the parent of the child.
The revenue site states that to be entitled the child would not be able to maintain themselves and for the purposes of this credit, 'maintaining' means the ability to support themselves by earning a living from working.
[broken link removed]
My question is for anyone with who is qualified to give tax advice or someone who has had the same scenario clarified, should l continue to claim the Incapacitated child tax credit.
Thanks in advance.
The Tax Taxes Consolidation Act, 1997 (Number 39 of 1997) seem to imply that a claimant proves that he or she has living at any time during a year a child to be entitled to the tax credit. There looks to be different criteria about custody of and maintains at his or her own expense a child if you are not the parent of the child.
No 39 of 1997, Section 465, Incapacitated child tax credit.
Incapacitated child tax credit.
www.charteredaccountants.ie
No 39 of 1997, Section 465, Revenue Note for Guidance
No 39 of 1997, Section 465, Revenue Note for Guidance
www.charteredaccountants.ie
The revenue site states that to be entitled the child would not be able to maintain themselves and for the purposes of this credit, 'maintaining' means the ability to support themselves by earning a living from working.
[broken link removed]
My question is for anyone with who is qualified to give tax advice or someone who has had the same scenario clarified, should l continue to claim the Incapacitated child tax credit.
Thanks in advance.