[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301902-105":53,"doc-detail-301902-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","incapacitated-child-tax-credit-claim-form-1","Incapacitated Child Tax Credit - Claim Form 1","","Incapacitated Child Tax Credit Claim Form 1 explains qualification rules under Section 465 of the Taxes Consolidation Act 1997, requiring the incapacitated child’s permanent condition to be certified by a medical practitioner via ICC2. It covers claimant and child details, relationships, custody, permanence of incapacity, eligibility for the current and prior tax years, and maintaining by other persons. The form also describes how credits and refunds are processed, including bank details and SEPA limits, plus a declaration, signature, and penalties for false statements.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/incapacitated-child-tax-credit-claim-form-1/301902/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/incapacitated-child-tax-credit-claim-form-1/301902.png","ImageObject",442,249,{"name":88,"@type":89},"Rowan","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who must sign the medical practitioner requirement for the incapacitated child tax credit?","Question",{"text":108,"@type":109},"To qualify, the child’s medical practitioner must sign the ICC 2-Incapacitated Child Tax Credit Form 2, which must be submitted with this form.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What details are required under Section B for the child?",{"text":113,"@type":109},"Section B requires the child’s name, address (if different, including Eircode), date of birth, PPSN, relationship details, and whether the incapacity is permanent.",{"name":115,"@type":106,"acceptedAnswer":116},"How are refunds paid, and are there limits for foreign bank accounts?",{"text":117,"@type":109},"Refunds for prior years may be paid directly into a bank account. Payments are quicker electronically, and direct refunds cannot be made to non-SEPA foreign bank accounts; IBAN and BIC details are required and SEPA eligibility applies.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301902,1790201707,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},1099514067415,"https://ap-avatar.wpscdn.com/avatar/100002539d78ffe74a7?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779092875211072502","ICC 1 Incapacitated Child Tax Credit Form 1  \nSection 465 Taxes Consolidation Act 1997 sets out the qualification criteria for this tax credit  \nTo qualify for this credit, you must have a medical practitioner sign the ICC 2-Incapacitated  \nChild Tax Credit Form 2 and submit it with this Form. In order to avail of this tax credit, the child must be permanently incapacitated by reason of mental or physical infirmity.  \nFurther information [is available on](is available on www.revenue.ie)[ ](is available on www.revenue.ie)[www.revenue.ie](is available on www.revenue.ie)  \nThe quickest and easiest way to claim the credit for PAYE customers is by using myaccount. If you pay tax under the self-assessment system, this relief is claimed by completing the ‘Incapacitated Child’section on your annual Income Tax Return.  \nNote: An ICC2 form must be submitted for both PAYE and Self-Assessed customers in respect of each incapacitated child.  \nSection A: Claimant Details Name  \nName  \nAddress (include Eircode)  \nPPSN  \nSection B: Child’s Details  \nChild’s Name  \nChild’s Address if different from above (include Eircode)  \nDate of Birth  \nPPSN  \nRelationship to you  \nIf you are not the child’s parent do you have full custody of the child? Yes No Is the incapacity permanent? Yes No  \nYou can claim for the current tax year and / or four previous tax years.  \nIf you are claiming for a prior year enter the tax year(s) you are claiming for in the box(es) provided. Do not complete the boxes below if this claim form is for a claim in the current year.  \nYou have up to 4 years from the end of the tax year to make a claim. Year 1 Year 2 Year 3 Year 4  \nIs any other person also maintaining this child? Yes No  \nNOTE: Maintaining means the person meets at his or her own expense, the cost of day to day living expenses.  \nFor further information please see paragraph 2 of the Incapacitated Child Tax Credit Tax & Duty Manual 15-01-05 available here: [https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital)gains-tax-corporation-tax/part-15/15-01-05.pdf  \nRPC019729_EN_WB_L_1  \nIf Yes, please complete 1 – 3:  \n1. Name and address of other person (include Eircode)  \nPPSN (if known)  \n2. The yearly amount contributed by you . 00  \n3. The yearly amount contributed by the other person 00  \n.  \nThe Incapacitated Child Tax Credit is available in respect of a child who:  \n• if under 18 years of age, is permanently incapacitated by reason of mental or physical infirmity and the infirmity is such that there would be a reasonable expectation that if the child were over the age of 18, the child would be incapacitated from maintaining himself or herself, or  \n• if over the age of 18 years at the beginning of the year, is permanently incapacitated by reason of mental or physical infirmity from maintaining himself or herself and had become so permanently incapacitated either before attaining the age of 21 or whilst in receipt of full-time instruction at a university, college, school or other educational establishment.  \nChild aged 18 and over  \nState the name and address of the school if the child was receiving full time education at the time the incapacity arose, or the name of the employer1 if, at the time the incapacity arose the child was receiving full-time training for a trade or profession that was expected to last at least two years.  \nSection C: Granting of Tax Credit  \nIf you are entitled to the tax credit for the current year, we will update your tax credit certificate to reflect the additional credit. We will send the information to your employer and any refund due in respect of the current year will generally be made by your employer through your wages.  \nRefunds  \nIf you are entitled to the tax credit for prior years you may be due a refund of tax. If you wish to have it paid directly into your bank account, please give your bank account details.  \nNote: It is quicker to receive paym","cbCaicqf9oGkAMeb","https://ap.wps.com/l/cbCaicqf9oGkAMeb","pdf",297974,"English","# Section A: Claimant Details\n## Section B: Child’s Details\n# Section C: Granting of Tax Credit\n## Refunds\n## Declaration and Penalties","[{\"question\":\"Who must sign the medical practitioner requirement for the incapacitated child tax credit?\",\"answer\":\"To qualify, the child’s medical practitioner must sign the ICC 2-Incapacitated Child Tax Credit Form 2, which must be submitted with this form.\"},{\"question\":\"What details are required under Section B for the child?\",\"answer\":\"Section B requires the child’s name, address (if different, including Eircode), date of birth, PPSN, relationship details, and whether the incapacity is permanent.\"},{\"question\":\"How are refunds paid, and are there limits for foreign bank accounts?\",\"answer\":\"Refunds for prior years may be paid directly into a bank account. Payments are quicker electronically, and direct refunds cannot be made to non-SEPA foreign bank accounts; IBAN and BIC details are required and SEPA eligibility applies.\"}]","Incapacitated Child Tax Credit - Claim Form 1 | PDF",1789786610]