107 Ms Shortall asked the Minister for Finance if the Revenue Commissioners will review the decision not to allow incapacitated child credit in respect of a person (details supplied) in Dublin 11; and if he will make a statement on the matter. [21138/04]

I am informed by the Revenue Commissioners that they are unable, at present, to grant the incapacitated child tax credit in relation to the person concerned. The criteria for granting the incapacitated child credit are set out in section 465(2)(a) of the Taxes Consolidation Act 1997. Essentially, the incapacitated child tax credit is due only if there is a reasonable expectation that the child, if he was over the age of 18, would be incapable of maintaining himself.

I understand that if a medical report, or an elaboration of the medical report already submitted, is received by the Revenue Commissioners confirming that the child fulfils the necessary criteria, it will grant the credit. Finally, I should mention that the fact that the carer's allowance is being paid by the Department of Social and Family Affairs in this case is not relevant as the allowance in question is awarded by reference to a different set of qualifying criteria.