J joecoie Registered User Messages 22 17 Feb 2026 #1 Am I liable to pay PRSI on the amount paid under a Deed of Covenant to my 94 year old mother?
C ClubMan Registered User Messages 59,550 17 Feb 2026 #2 Yes unless you're already exempt from PRSI (66+ and in receipt of OACP, or 70+). Only income tax relief is available on qualifying deed of covenant payments.
Yes unless you're already exempt from PRSI (66+ and in receipt of OACP, or 70+). Only income tax relief is available on qualifying deed of covenant payments.