Finian McGrath (Dublin North Central, Independent)
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277. To ask the Minister for Finance if the parents of a child with a hearing disability (details supplied) in Dublin 3 qualify for the incapacitated child tax credit scheme. [35017/13]

Michael Noonan (Limerick City, Fine Gael)
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The position is that the Incapacitated Child Tax Credit can be claimed where the child is permanently incapacitated either physically or mentally from maintaining himself/herself. I am advised by the Revenue Commissioners that a hearing disability is regarded as being permanently incapacitating only if there is severe and permanent deafness affecting both ears which cannot be corrected by a device such as a hearing aid. If the disability is of this nature, the child's parents can claim the credit by completing the claim form for Incapacitated Child Tax Credit, which is available from the Revenue website www.revenue.ie. On completion, the form should be sent North City Revenue District, 14/15 Upper O'Connell St, Dublin 1.