The Incapacitated Child Tax Credit is a tax relief from Revenue for parents of children who are permanently incapacitated. The criteria are strict, and severe ADHD with significant co-occurring conditions may qualify. Here is what you need to know.
Revenue's ICC1 form requires medical certification. Strong reports give GPs the basis to sign.
The Incapacitated Child Tax Credit (ICC) is a tax relief provided by Revenue in Ireland for parents or guardians of a child who is permanently incapacitated, either physically or mentally. If you qualify, the credit reduces the amount of income tax you pay each year.
Unlike the Domiciliary Care Allowance, which focuses on the level of extra care a child needs, the ICC hinges on the term "permanently incapacitated." Revenue's test is whether there is a reasonable expectation that, were your child over 18, they would be permanently incapacitated from maintaining themselves, that is, unable to work and support themselves independently.
For most children with mild to moderate ADHD, this criterion will not be met. ADHD is highly manageable, and with the right support most neurodivergent individuals lead independent, successful careers. However, where severe ADHD is combined with significant co-occurring conditions, such as severe ASD, intellectual disability, or severe behavioural challenges, that would realistically prevent independent living and working in adulthood, you may have grounds to apply.
Revenue's criteria are stricter than those of the Department of Social Protection, be realistic before applying.
The child must be permanently incapacitated, either physically or mentally, with a reasonable expectation of long-term inability to self-maintain.
The incapacity must have arisen before the child turned 21, or while they were receiving full-time education.
A medical practitioner must certify the child meets Revenue's "permanently incapacitated" definition, usually backed by specialist reports.
The credit is not means tested. It applies regardless of household income, savings, or other social welfare payments.
Strongest when ADHD is severe and combined with conditions like ASD or intellectual disability that affect adult self-sufficiency.
You must have sufficient taxable income to use the credit. It reduces income tax owed; it does not produce a refund beyond tax paid.
Revenue's ICC2 form needs a medical practitioner to certify a permanent incapacity that prevents your child from maintaining themselves. Our Child ADHD Assessment provides the diagnostic depth your GP or consultant needs to sign Section B with confidence.
The credit reduces your annual income tax bill. Where two or more children qualify, a credit is granted for each.
| Scenario | Annual Credit | Notes |
|---|---|---|
| One qualifying child | €3,500 | Reduces income tax owed by this amount per year |
| Each additional qualifying child | €3,500 | A separate credit may apply for each qualifying child |
| Shared between parents | Splittable | Where both parents are taxable, the credit can be apportioned |
| Backdated claims | Up to 4 years | Revenue allows claims to be backdated up to four prior tax years |
Credit value reflects recent Budget figures. Always confirm the current ICC rate on revenue.ie before applying. The credit is non-refundable, it cannot exceed the tax you actually owe.
Important: Eligibility depends on the level of long-term impairment and supporting medical evidence. A diagnosis alone does not automatically qualify for the credit.
Applications are made on Form ICC1 to Revenue, supported by medical certification.
Obtain a comprehensive diagnostic report covering ADHD severity and any co-occurring conditions affecting future self-sufficiency.
Download Form ICC1 from revenue.ie. You complete the personal details and the parent / guardian declaration sections.
A medical practitioner certifies the form. With ADHD, GPs typically rely on a consultant report before signing the declaration.
Upload Form ICC1 and supporting reports to Revenue's MyAccount service. Once approved, the credit applies to your tax cert.
Revenue's "permanently incapacitated" test is strict. A short GP letter is almost never sufficient, and most GPs will not certify Form ICC1 without a detailed specialist report behind them. Our consultant-led team delivers comprehensive, neuro-affirming diagnostic reports that clearly document symptom severity, co-occurring conditions, and the realistic implications for adult self-sufficiency, giving your GP the clinical basis to sign with confidence.
Quick answers to the most common questions about the ADHD tax credit in Ireland.
For most children with mild to moderate ADHD, no. Revenue's bar is high, there must be a reasonable expectation that the child, as an adult, would be unable to maintain themselves. Where ADHD is severe and combined with conditions such as significant ASD, intellectual disability, or severe behavioural challenges, an application may be viable.
The credit is currently around €3,500 per qualifying child per year, reducing the income tax you pay. The full credit applies for each qualifying child. It is not refundable, it cannot exceed your actual tax liability.
A GP can certify Form ICC1, but they will almost always rely on a comprehensive report from a consultant psychiatrist or chartered psychologist before doing so. A clear diagnostic report describing severity, co-occurring conditions, and long-term implications is essential.
Yes. Revenue permits ICC claims to be backdated up to four prior tax years where the criteria were met in those years. If your child's incapacity was already documented, you may be entitled to a substantial tax refund.
We cannot guarantee qualification for Revenue tax credits, but a thorough specialist report is the vital first step to proving the severity of your child's condition for any application.
