Deeds of Covenant

Back to Top

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.

Back to Top

Documentation Required

COVENANTEE (Person receiving covenant).

COVENANTOR (Person paying covenant).

  • Copy of original Deed (first claim only).

Back to Top

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)

Back to Top


Print this page