Simon Harris (Wicklow, Fine Gael)
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Question 113: To ask the Minister for Finance the reason a person (details supplied) has been repeatedly refused the incapacitated child tax credit; and if he will make a statement on the matter. [35103/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that a claim for the Incapacitated Child Tax Credit for years 2007 to 2010 was received from the person concerned. Section 465(2)(a) states that 'a child under the age of 18 years 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'. The doctors' certificates that were provided by the person concerned, while stating that the condition is permanent does not give the certification required. Further clarification is required from the child's doctor in order for Revenue to consider granting the credit. The person concerned may wish to contact Revenue Officer, Joan O' Connell, Kildare Revenue District at 059 8643233, regarding this matter.