203. Deputy Michael Cahill asked the Tánaiste and Minister for Finance the process by which the incapacitated child tax credit can be apportioned between jointly assessed parents; if an application submitted to transfer the credit for one qualifying child to the second parent has been received and processed in the case of persons (details supplied); if both parents can avail of the credit simultaneously where more than one qualifying child is concerned; and if he will make a statement on the matter. [27483/26]

Summary

203. Deputy Michael Cahill asked the Tánaiste and Minister for Finance the process by which the incapacitated child tax credit can be apportioned between jointly assessed parents; if an application submitted to transfer the credit for one qualifying child to the second parent has been received and processed in the case of persons (details supplied); if both parents can avail of the credit simultaneously where more than one qualifying child is concerned; and if he will make a statement on the matter. [27483/26]

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• Tax Credits

  xml · EN · 15 April 2026

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