Joanna Tuffy (Dublin Mid West, Labour)
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Question 62: To ask the Minister for Finance if he will give an update on a person's (details supplied) application for incapacitated child allowance; if this decision can be appealed; and if he will make a statement on the matter. [31324/12]

Michael Noonan (Limerick City, Fine Gael)
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The position is that a person can make a claim for Incapacitated Child Tax Credit in accordance with Section 465 of the Taxes Consolidation Act, 1997. The Revenue Commissioners have published an information leaflet, IT18 that outlines the criteria for entitlement to the credit. This information leaflet is available on www.revenue.ie I am advised by the Revenue Commissioners that an application for the credit has been received from the person concerned. However, some additional information is required to establish if the person in question has an entitlement to the credit. The Revenue Commissioners have written to the person concerned in this regard and, once the information is supplied, a decision will be made on the claim without delay.

Should the Revenue Commissioners consider that the application does not meet the conditions in accordance with Section 465 of the Taxes Consolidation Act, 1997 then the person in question may appeal the decision to the Appeal Commissioner. This is done by giving notice in writing to the person's local Inspector of Taxes within 30 days of the date of the determination by Revenue.