Noel Coonan (Tipperary North, Fine Gael)
Link to this: Individually | In context | Oireachtas source

312. To ask the Minister for Finance when an application for incapacitated child tax credit will be finalised in respect of a person (details supplied) in County Tipperary; and if he will make a statement on the matter. [21637/15]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by the Revenue Commissioners that the spouse of the person concerned is the assessable person for tax purposes. The Incapacitated Child Tax Credit is included in a revised Certificate of Tax Credits that Revenue is now issuing for 2015.

As regards the years 2012, 2013 and 2014, Revenue has requested outstanding returns of income for those years and as soon as these are received by Revenue, the granting of the credit for those years can be finalised.