S.L. 123.209 Art. 3Tax credit. 

(1) Subject to the other provisions of these rules, there shall be allowed a tax credit to any person who in the year immediately preceding the year of assessment commencing on or after

1st January 2024 incurs qualifying costs.

(2) The tax credit allowable in accordance with these rules shall be in the amount of five hundred euro (€500) for each child in respect of whom the qualifying costs have been incurred, or the amount of the qualifying costs actually incurred, whichever is the lower.

(3) The tax credit referred to in these rules shall only be TO CHILDREN WITH DISABILITY)

allowed in respect of costs that are reported to the Commissioner for Revenue in accordance with rule 4.

(4) Notwithstanding the other provisions of this rule, no tax credit shall be allowed under these rules in respect of costs incurred after 31st December 2024.