Exemption relating to qualifying expenses of incapacitated individuals
If you are permanently incapacitated because of physical or mental infirmity, gifts or inheritances you receive exclusively for the purposes of discharging 'qualifying' expenses are exempt from Capital Acquisitions Tax (CAT).
Qualifying expenses are expenses for medical care, including the cost of maintenance associated with medical care.
How to claim the exemption
To claim the Exemption relating to qualifying expenses of incapacitated individuals, you need to file a CAT return Form IT38 online. You must file the return through myAccount or Revenue Online Service (ROS).