262. Deputy Cian O'Callaghan asked the Minister for Finance if he will engage with the Revenue Commissioners to review the current administrative and legislative requirements governing access to the incapacitated child tax credit, particularly the requirement that a general practitioner must certify a child’s incapacity, even in cases where a clinical psychologist has diagnosed the child with a qualifying condition such as autism; if he will consider amending the scheme to better reflect the clinical expertise required for such assessments and to ensure equitable access for families with children with neurodevelopmental differences and conditions; and if he will make a statement on the matter. [31880/25]

Summary

262. Deputy Cian O'Callaghan asked the Minister for Finance if he will engage with the Revenue Commissioners to review the current administrative and legislative requirements governing access to the incapacitated child tax credit, particularly the requirement that a general practitioner must certify a child’s incapacity, even in cases where a clinical psychologist has diagnosed the child with a qualifying condition such as autism; if he will consider amending the scheme to better reflect the clinical expertise required for such assessments and to ensure equitable access for families with children with neurodevelopmental differences and conditions; and if he will make a statement on the matter. [31880/25]

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