Written answers
Tuesday, 23 January 2024
Department of Finance
Tax Credits
Richard Bruton (Dublin Bay North, Fine Gael)
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216. To ask the Minister for Finance if he will indicate the number of persons who claim incapacitated child tax credit and if the Revenue Commissioners have undertaken any assessment as to whether a significant number of people may be missing out on this entitlement. [2691/24]
Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that the estimated number of claimants for the Incapacitated Child Tax Credit, broken down by year for 2004-2021, the latest year for which data are available, is included in the ‘Cost of Tax Expenditures’ publication which is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx. In 2021, there were 37,900 claimants and the cost of this tax credit was €118.3 million.
I am further advised that there are no data available to Revenue in respect of the number of people who may be entitled to claim the Incapacitated Child Tax Credit but who have not made a claim, either for prior years or the current year.
Further details on the Incapacitated Child Tax Credit can be located on Revenue's website www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/incapacitated-child-credit/index.aspx.
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