Jack Wall (Kildare South, Labour)
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To ask the Minister for Finance the position regarding an application for incapacitated child credit certificate in respect of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [3865/13]

Michael Noonan (Limerick City, Fine Gael)
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The position is that, in this instance, the relevant legislation is Section 465 of the Taxes Consolidation Act, 1997. The section provides that the credit is available for a child under the age of 18 years, where there is a reasonable expectation that the child would be incapacitated from maintaining himself or herself when over 18 years of age. It is practice to request confirmation from a medical practitioner that this is the case. The person concerned has been requested to submit such confirmation. The credit will be allowed on receipt of this confirmation from a medical practitioner.