Deeds of Covenant
Who can Claim?
Relief is due to individuals on covenants made:
- To permanently incapacitated individuals. There is No relief due on covenants from a parent to his/her permanently incapacitated minor child.)
- To elderly individuals (i.e. aged 65 or over). Restriction 5% of total income.
- For research, teaching of natural sciences and to certain bodies for the promotion of Human Rights. Restriction 5% of total income.
Documentation Required
COVENANTEE (Person receiving covenant).
- Original Deed of Covenant (first claim only).
Form
R185 - Certificate of Income Tax Deducted (PDF, 180KB) (completed by
covenantor)- Form
54 Claims - Income Tax Repayment Claim (PDF, 561KB)
COVENANTOR (Person paying covenant).
- Copy of original Deed (first claim only).
Where to send claim
Use your PPS number to find the postal address for your Revenue office in our Contact Locator.
Reference Material
- Section 792 TCA 1997
- Leaflet IT 7 - Covenants to Individuals
