Deeds of Covenant

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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.

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Documentation Required

COVENANTEE (Person receiving covenant).

COVENANTOR (Person paying covenant).

  • Copy of original Deed (first claim only).

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Where to send claim

Use your PPS number to find the postal address for your Revenue office in our Contact Locator.

Reference Material

(Adobe Acrobat Reader PDFExternal link)

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