Taxes Consolidation Act 1997 section 7

Application to certain taxing statutes of Age of Majority Act, 1985

Section 7 confirms that the reduction of the age of majority from 21 to 18 years under the Age of Majority Act 1985 applies for tax purposes, while preserving certain tax credit entitlements for children over 18.

• The Age of Majority Act 1985 reduced the legal age of adulthood from 21 to 18 (or earlier upon marriage). Tax legislation was originally excluded from this change but was brought within its scope from 6 April 1986 by the Finance Act 1986.
• Section 7 reaffirms that where tax law refers to terms like "minor", "infant" or "age of majority", these are to be read in line with the reduced age of 18 rather than the former age of 21.
• Two important exceptions are preserved: the single person child carer credit (section 462B) and the incapacitated child tax credit (section 465) retain the reference to age 21, so that qualifying children aged 18 to 21 can still support a claim to these reliefs.
• In practice, a parent may still claim these credits for a child aged 18 or over if the child is in full-time education or training, or if the child became permanently incapacitated before age 21 (or after 21 while still in full-time education or training).