Last Updated (Friday, 19 June 2009 09:15)

Article Index
Tax Allowances
Incapacitated Child Tax Credit
Home Carers Tax Credit
All Pages

Incapacitated Child Tax Credit

There are no tax credits or allowances in respect of children generally but there is a tax credit available to parents or guardians in respect of incapacitated children.

You may claim the Incapacitated Child Tax Credit if you have a child who has Down Syndrome.

If you are claiming this credit for the first time you should write to your local tax office giving the name and date of birth of your child. You should have a doctor’s certificate which states your Child has Down Syndrome.

The credit is given to the parent who is maintaining the child or it may be divided between two parents in proportion to their contribution to the child’s maintenance. The child’s income, if any, is not taken into account.

you can find more information here and apply for the tax credit using PAYE on-Line