Seán Sherlock (Cork East, Labour)
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177. To ask the Minister for Finance the reason that a person (details supplied) in County Cork is not eligible to claim the incapacitated childcare credit given that they have two children in their care though fostering services who are both incapacitated. [54061/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Incapacitated Child Tax Credit is available to the parent or guardian of a child who is permanently incapacitated, either physically or mentally. The qualifying criteria includes the requirement that medical evidence is provided setting out the extent of the incapacity and whether it is expected to permanently prevent the child from being able to maintain themselves independently when over the age of 18 years. Further information on the qualifying criteria and how to claim the Incapacitated Child Tax Credit is available on Revenue’s website at: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/incapacitated-child-credit/index.aspx.

I am advised that following a review of the person’s record, Revenue has determined that the credit is allowable in the circumstances outlined. The person’s record has been updated accordingly and Revenue will engage directly with the person concerned to clarify their current position and address any other matters that the person may wish to raise.