Hildegarde Naughton (Galway West, Fine Gael)
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226. To ask the Minister for Finance the reason an application for incapacitated child tax credit for a family (details supplied) was unsuccessful; if a new application can be submitted in this instance; and if he will make a statement on the matter. [13562/17]

Michael Noonan (Limerick City, Fine Gael)
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The legislation governing entitlement to the Incapacitated Child Tax Credit is contained in Section 465 of the Taxes Consolidation Act 1997, as amended.  The legislation provides that a person is entitled to the tax credit, for a year, if he or she proves that, at any time during that year, he or she had a child under 18 years of age who is permanently incapacitated by reason of mental or physical infirmity.

A child under 18 is regarded as permanently incapacitated by reason of mental or physical infirmity only if that infirmity is such that, if the child were over 18, there would be a reasonable expectation that he/she would be incapacitated from maintaining himself/herself.

In the context of establishing entitlement to the credit, Revenue requires medical evidence to confirm both the extent of the incapacity and whether the incapacity permanently prevents the child from being able, in the long term, to maintain him or herself independently when over the age of 18 years. If the incapacity can be corrected or relieved by the use of any treatment, device, medication or therapy, the child would not be regarded as permanently incapacitated for the purposes of this relief.

In the case concerned, Revenue has informed me that supplementary medical evidence was sought to confirm entitlement to the credit. Based on the information provided, the tax credit would not be payable in respect of one of the children, and in the case of the second child, there was an issue regarding the medical opinion provided and in relation to long term incapacity. I am further informed by Revenue that the taxpayers concerned were advised by letter of 10 February 2017 of the information required from the doctor to support the granting of the tax credit. If the additional information is supplied, the application can be considered further by Revenue.