Deed of Covenant - who qualifies?

W

wowser

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I currently help my mum with her rent. She's receives disability welfare & rent allowance but I have to top it up to the tune of a couple of thousand each year. I thought that I could perhaps give her this money in a deed of covenant and get tax relief.

However, the documentation says the covenantee must be "permanently incapacitated". Is there any definition of what this means ?

thanks...
 
If your mother is 65+, then 5% of your income can be way of covenant. Incapicatated refers to those under 65.

If your mum is under 65 it would depend on the disability.
 
I tried and failed to obtain a precise definition of "incapacitated" in this context. Does anybody know what it means?
 
Well, she's under 65 and can't work due to "women's troubles" :)

She's got a letter from her doctor, so we'll send in the forms and see what happens.
 
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