Willie Penrose (Longford-Westmeath, Labour)
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Question 64: To ask the Minister for Finance if he has received correspondence in respect of a person (details supplied) in County Westmeath; if their parents are entitled to the incapacitated child tax credit; and if he will make a statement on the matter. [31232/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that they have received correspondence dated 11 June 2012 in respect of the named person (details supplied) in County Westmeath. In relation to the claim for incapacitated child tax credit, further medical information is required in order to determine if this credit is due. A letter has issued to the parents concerned requesting this information.