Brian O'Shea (Waterford, Labour)
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Question 149: To ask the Minister for Finance his proposals to extend the incapacitated child tax credit to parents of children with Asperger's syndrome; and if he will make a statement on the matter. [11798/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that the incapacitated child tax credit is only available to parents or guardians in respect of a child who is permanently incapacitated either physically or mentally from maintaining himself or herself as outlined in Section 465 of the Taxes Consolidation Act 1997. I have no plans to extend the credit to parents or guardians of children with Asperger's syndrome who would not be considered as permanently incapacitated from maintaining themselves.

It should be noted, however, that in recent years the Government has significantly increased the supports available through the direct expenditure system for children with Autistic Spectrum Disorders. In this regard the Department of Education of Science has established:

182 special classes for children with autism, attached to special and mainstream schools;

5 special classes for children with Asperger's Syndrome;

16 pre-school classes to facilitate the demand for early intervention provision for children on the autistic spectrum; and

14 Stand alone facilities providing an Applied Behavioural Analysis (ABA) specific methodology on a pilot basis (two of these facilities have yet to come on stream). The scheme is operated directly by the Department of Education and Science.

In addition, the National Council for Special Education (NCSE) was established under the Education for Persons with Special Needs Act (EPSEN) 2004 to improve the delivery of education services to persons with special educational needs arising from disabilities with particular emphasis on children. Since it was established in 2005, the NCSE has been responsible for allocating resources for children with special educational needs. The Council has a key role in the delivery of services and operates through a network of special educational needs organisers (SENOs) who act as a focal point of contact for schools and parents. The Deputy may wish to note that it is projected that over €820 million of the 2007 Estimates allocation for the Department of Education and Science will be related to disability and special needs.