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Annual tax relief for parents of permanently incapacitated children. Reduce your tax bill directly and claim retroactively for up to 4 years.
You must meet all four criteria. Medical certification is a mandatory requirement.
Your child must be permanently incapacitated. Autism qualifies if it significantly impacts your child's ability to live independently. Medical certification via form ICC2 is required.
You must be the parent, legal guardian, or have custody of the permanently incapacitated child. The claim is made in your name (or your spouse's) on your tax return.
You must have a tax liability to benefit from the credit. Self-employed persons and PAYE employees with tax payable can both claim. The credit reduces your tax bill directly.
A medical doctor must complete form ICC2 certifying your child is permanently incapacitated. AutismCare diagnoses support this certification when combined with GP input.
Annual tax relief to reduce your tax bill and support the costs of caring for your permanently incapacitated child.
Per permanently incapacitated child per tax year. The credit reduces your tax bill directly, pound for pound. It is not a cash payment.
You can claim the credit retroactively for up to 4 previous tax years if you did not claim initially. This could entitle you to a refund of up to €15,200 (€3,800 × 4 years).
If you have more than one permanently incapacitated child, you can claim the €3,800 credit for each child separately, multiplying your annual tax relief.
The ICTC can be combined with other tax reliefs and exemptions. You can also claim the Domiciliary Care Allowance, Carer's Allowance, and other entitlements simultaneously.
Follow these four straightforward steps. Revenue processes claims via myAccount or ROS.
Your GP or medical doctor must complete form ICC2, certifying that your child is permanently incapacitated. AutismCare diagnoses provide detailed clinical documentation supporting this certification. Arrange an appointment with your GP to have the form completed.
Download and complete form ICC1 (Claim to Incapacitated Child Tax Credit). This is the official Revenue form for claiming the credit. Include details of your child and the completed ICC2 medical certification.
Submit your completed form ICC1 and ICC2 medical certification to Revenue using myAccount (for PAYE employees) or ROS (for self-employed). Alternatively, you can submit by post to your local Revenue office.
If you did not claim the credit in previous years, you can claim retroactively for up to 4 prior tax years (back to the year your child became permanently incapacitated, if applicable). Revenue will recalculate your tax and issue a refund if applicable.
Professional diagnosis documentation supports your ICC2 medical certification and government claim.
AutismCare diagnoses provide comprehensive clinical documentation of your child's condition, clearly establishing permanence. This strengthens your ICC2 medical certification and Revenue claim.
AutismCare diagnoses are delivered by Clinical Psychologists registered with the Psychological Society of Ireland (PSI), ensuring credibility and professional recognition with Revenue.
When combined with input from your GP, AutismCare diagnoses provide the clinical foundation for ICC2 completion. Your GP can reference our assessment in their medical certification.
Book a child assessment with AutismCare. Our diagnoses support ICC2 medical certification and strengthen your Revenue claim.
Book a Child AssessmentExplore other government supports that work alongside the Incapacitated Child Tax Credit.
€308/month for children requiring substantial care. Can be claimed alongside ICTC to fund therapies, respite, and home care support.
Learn More →Financial support if you're a full-time carer. Can be combined with ICTC to support caregiving costs and lost income.
Learn More →Funded educational tuition (ages 2½–5) for children with diagnosis. Requires autism diagnosis and can be combined with ICTC.
Learn More →The ICTC is a tax relief, not a cash payment. It reduces your annual tax bill by up to €3,800. If you have minimal tax liability, you'll receive less than the full credit. However, you can claim retroactively to offset previous years' taxes.
Yes. Both PAYE employees and self-employed individuals can claim the ICTC if they have a tax liability. Self-employed persons submit via ROS using form ICC1.
You can claim retroactively for up to 4 previous tax years. This could entitle you to a refund of up to €15,200 (€3,800 × 4 years) if you have tax liability in those years.
Not automatically. Your child must be assessed as "permanently incapacitated" by a medical doctor (form ICC2). This typically means the condition significantly impacts their ability to live independently. Not all autistic children will meet this threshold.
Yes. Either parent can claim the ICTC. The claim is made by whichever parent/guardian has the tax liability (or in joint tax situations, it can be split or assigned to the spouse with the higher tax liability).
Yes. The ICTC is a tax relief, while the DCA is a cash allowance from Social Welfare. They serve different purposes and can be claimed simultaneously, providing both tax relief and cash support.
There is no age limit for the ICTC if your child remains permanently incapacitated. It continues as long as your child meets the criteria (permanently incapacitated and you have tax liability). School status is not a factor.
AutismCare diagnoses document permanence and strengthen your ICC2 medical certification for Revenue.
Disclaimer: This guide is for informational purposes. Incapacitated Child Tax Credit eligibility, coverage, and application procedures are determined by Revenue. Always refer to official Revenue guidance and verify all requirements with Revenue before proceeding. AutismCare cannot guarantee ICC2 certification or tax credit approval.
Hello, to request a call back by a member of our team please complete the information below.
Meabh Charlton Phelan
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