Revenue wins discrimination complaint over incapacitated child tax credit

The WRC found a complaint against The Revenue Commissioners was not well founded after an anonymised client alleged discrimination over the handling of his application for an incapacitated child tax credit. The decision was dated 4 February 2026. Revenue initially refused the application because the complainant’s former wife was claiming the credit and receiving child benefit for their daughter. It granted the credit after his appeal in February 2025. He said the handling of his application treated him less favourably than a woman; Revenue said the application required checks on medical evidence, maintenance and residence. The adjudication officer found the tax rules allowed one parent to claim the credit, or parents to share it according to their contributions to the child’s maintenance. The decision found no evidence that Revenue’s actions were connected to the complainant’s gender, civil status or family status. No compensation was awarded.