Incapacitated Child Tax Credit: rules, evidence and claiming

Values by tax year

Who qualifies

• The child is under 18 and permanently incapacitated, or over 18 and permanently incapacitated from maintaining themselves, with the incapacity arising before 21 or during full-time education.
• The child is your own, a stepchild, an adopted child, or a child you have custody of and maintain at your own expense.
• A medical practitioner certifies the incapacity and that it is expected to be permanent (Form ICC2).

Exclusions and pitfalls

• You cannot claim Dependent Relative Tax Credit for the same child.
• Where more than one person maintains the child, the credit is shared in proportion to the maintenance paid.

How to claim, step by step

1. Complete Form ICC1 (claim) and have Form ICC2 completed by the medical practitioner.
2. Upload the forms through myAccount: PAYE Services > Manage your tax > Claim tax credits > You and your family > Incapacitated Child Tax Credit.
3. Once approved, the credit is usually carried forward each year.

Documents to keep

• Form ICC1
• Form ICC2 signed by a medical practitioner

Worked examples

All examples use hypothetical people and figures.

Frequently asked

Terms used here

• Tax credit

Next steps

• Dependent Relative Tax Credit
• Home Carer Tax Credit
• Claim it as part of your PAYE tax refund (back to 2022)
• Complete your PAYE Income Tax Return