Michael Creed (Cork North West, Fine Gael)
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Question 138: To ask the Minister for Finance the criteria used by the Revenue Commissioners to determine entitlement to a tax credit for an incapacitated child; the reason intellectual disability is not accepted as a basis for entitlement; and if he will make a statement on the matter. [21117/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Firstly, as regards the criteria for entitlement to the incapacitated child tax credit, the position is that section 465 of the Taxes Consolidation Act 1997 provides for a tax credit of €3,660 for the tax year 2009 where the claimant has living with him or her any child who, at any time during the relevant tax year to which the claim refers - (a) is under the age of 18 years and is permanently incapacitated by reason of mental or physical infirmity, or (b) if over the age of 18 years at the commencement of the year, is permanently incapacitated by reason of mental or physical infirmity from maintaining himself or herself. If the child is aged 21 or over, the incapacity must have arisen before the child became 21 or while the child was in receipt of full time instruction at any university, college, school or other educational establishment.

The tax credit can also be claimed in respect of: a step-child; a formally adopted child; or an informally adopted child or any child in respect of whom the claimant has custody, who meets the criteria set out above and who is maintained at the claimant's own expense. Where more than one child is permanently incapacitated, a tax credit may be claimed in respect of each such child.

Secondly, as to a child with an intellectual disability, the legislation does not make any reference to intellectual disability or, indeed, to any specific type of disability. The matter to be considered for the purposes of the incapacitated child tax credit in respect of a child with intellectual disability is the same as that for children with other types of disability and as outlined in the legislation.

A child under 18 years of age shall be regarded as permanently incapacitated by reason of mental or physical infirmity only if the infirmity is such that there would be a reasonable expectation that if the child were over the age of 18 years the child would be incapacitated from maintaining himself or herself."

In this regard, where it is not obvious that the child's incapacity is of a serious and permanent nature, the general practice is for a doctor's certificate to be submitted with the initial claim for the tax credit. In such circumstances, the doctor's certificate should contain the following information: the date the incapacity first arose; the degree and extent of the incapacity; if the child is over 18 years of age, is he or she able to maintain himself or herself independently; or if the child is under 18 years of age, whether there would be a reasonable expectation that, if the child were over the age of 18 years, the child would be incapacitated from maintaining himself or herself .

Finally, if the Deputy has a particular case in mind, the Revenue Commissioners tell me that they are prepared to examine such case if the Deputy so wishes. As is usual, the Deputy can give the relevant details to my officials.