Tom Neville (Limerick County, Fine Gael)
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119. To ask the Minister for Finance if the case of persons (details supplied) will be examined by the Revenue Commissioners; and if he will make a statement on the matter. [48569/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 465 of the Taxes Consolidation Act 1997 provides a tax credit where the claimant proves that s/he maintains a permanently incapacitated child at any stage during the year of assessment. The legislation requires that, for the year of claim, the person making the claim must be the parent of the incapacitated child or must have custody and be maintaining the child at his or her own expense.

I am advised by Revenue that the person in question claimed the relief in respect of two incapacitated children for the years 2013 to 2017. As part of routine enquiries, Revenue recently requested the person to confirm their status as parent or custodian to the children for the years in question. Revenue has also spoken directly to the person to clarify the reason for the enquiry and to explain the type of supporting documentation required.