If an adult child receives an amount from parent ad hoc to add to their disabilities payment from UK and they live in Ireland. This amount returned on Form 11 but the firm of accountants and tax adviser included the payments in the Inheritance Tax Return together with benefit in kind for the fact daughter lived in apartment owned 2/3rds by mother, 1/3. The daughter sustained traumatic brain injury in TBI and has a record of illness since 1993 culminating in cancer in 2017 at which time my mum hastily drafted a DDT on the advice of the accountants and solicitors with me as main beneficiary with a stipend of euros 1,800 per month; but now if there is benefit in kind on rental I will basically receive nothing. The trust have deducted income tax from stipend. Mum’s will identifies property I live in but seeks to charge me market rent which in effect wd be euros 2000 per month. DTT based on trustees submission of incompetent have not had to pay 6% and 1% payment. Is there anyway I can get advice from the Revenue; I am totally overwhelmed and feel that the tax adviser who knows my case for 40 yrs and whose firm of accountants represent me. So far since 2018 I have spent euros 10,000 fees to the firm and not the trust is paying that each year. The will is loose. My mum left me a letter which says I can live in the apartment rent free for my life. I am 67 yrs of age and cognitive abilities are limited and I live a very basic life.

Thought for 1m 11s

Yes, you can get direct advice and support from the Irish Revenue Commissioners (Revenue.ie), and they have specific services designed exactly for your situation as a person with disabilities, cognitive limitations, and complex personal tax/trust matters. They are used to dealing with vulnerable customers and can help clarify the treatment of the ad hoc payments, the Benefit in Kind (BIK)/rent-free occupation issue, the Discretionary Trust (and any DTT exemption), the stipend, the will vs. your mother’s letter, and your overall tax position. This is free and independent of your current accountants/firm.How to contact Revenue for personalised helpRevenue has Access Officers specifically for people with disabilities (physical, mental, cognitive, etc.). They act as your dedicated point of contact, arrange assistance, keep correspondence and form-filling to an absolute minimum, and can guide you on your personal tax affairs (including trusts, CAT, income tax on Form 11, and exemptions).

revenue.ie

• Email: DisabilityAccessOfficer@revenue.ie
• Phone: (01) 738 3629
• Post: Access Officer, Revenue Commissioners, 14/15 Upper O’Connell Street, Dublin 1, D01 YT32

When you write or call, simply give:

• Your name
• PPSN
• Phone number
• A short note: “I am 67, have a traumatic brain injury since 1993 with ongoing cognitive limitations and cancer history. I need help understanding my tax position regarding a discretionary trust set up by my late mother, rent-free occupation of the apartment I live in, ad hoc payments, stipend from the trust, and my mother’s letter allowing me to live rent-free for life. I am overwhelmed and need support.”

They can:

• Review your specific documents (trust deed, will, mother’s letter, medical records, past Form 11s, CAT returns).
• Explain whether the trust qualifies for the DTT exemption (no 6% or 1% charges) because it was created for a named person (you) who is incapable of managing affairs due to physical/mental incapacity. revenue.ie
• Clarify the rent-free occupation – this is usually treated under CAT rules (s.40) as an annual “gift” of the market rental value (minus the €3,000 small-gift exemption), not ordinary employee BIK. But your mother’s letter and the trust’s purpose (protecting you as a vulnerable beneficiary) can be very relevant. canisgallicus.com
• Advise on the ad hoc payments (reported on Form 11) and whether they are gifts (potentially CAT) or income.
• Help you or your representative submit any necessary forms or corrections without you having to do it alone.

You do not need to go through your current accountants to contact them. If you already use myAccount or ROS, you can also use the secure MyEnquiries service there (they can help set it up or handle it for you).Why this matters in your case (general information only)

• Discretionary Trust & DTT: Trusts set up exclusively for someone with your level of incapacity (TBI, long-term illness, cognitive limits) can be fully exempt from the 6% initial and 1% annual DTT if Revenue agrees. Medical evidence (which you have since 1993) is key. The “incompetent” submission you mentioned may already be part of this – Revenue can confirm if it was accepted or needs strengthening. revenue.ie
• Rent-free living vs. will charging rent: The will’s market-rent clause (€2,000/month) would indeed wipe out your €1,800 stipend if enforced, but your mother’s letter is strong evidence of her clear intention for rent-free lifetime occupation. Revenue and the trustees must consider this. Free use by a vulnerable beneficiary in these circumstances is not always treated the same as a normal taxable benefit.
• Stipend and tax deducted by the trust: Distributions can be taxable income to you, which is why tax is being deducted. The overall setup (trust + letter) appears designed to support you, not leave you with nothing.
• Ad hoc payments: These are usually gifts from a parent (not automatically income), but your accountants reported them on Form 11 and in an Inheritance Tax/CAT return. Revenue can check if this was correct or needs adjustment.
• Special tax relief for incapacitated beneficiaries: Separate rules can exempt trust income/gains from tax if the trust meets the “permanently incapacitated” criteria. citizensinformation.ie

Important practical steps while you seek Revenue help

1. Gather your key documents (or ask a trusted person/social worker to help): trust deed, will, mother’s letter, medical reports, past tax returns, accountant correspondence, and trust accounts showing stipend and any BIK.
2. Consider an independent second opinion – Your firm has acted for 40 years and now the trust pays their fees. This can create a conflict. You do not have to stay with them. Citizens Information (citizensinformation.ie or freephone 0818 07 4000) can point you to free/low-cost advice for disabled/elderly people, or the Legal Aid Board may help with civil matters if your income is low.
3. Protect yourself – Once you contact Revenue’s Access Officer, ask them to note your file that all future correspondence should come through them or a nominated representative (you can appoint someone you trust).

You are not alone in this – Revenue’s Access service exists precisely for people in your position who feel overwhelmed. Start with that email or phone call to DisabilityAccessOfficer@revenue.ie or (01) 738 3629. They will guide you step by step and can liaise directly with the trustees or your current firm if needed.If you need help drafting the initial email or have someone who can assist (family, carer, advocate), that would be useful. Take it one step at a time – Revenue will accommodate your cognitive needs.

5 web pages

Learn DTT exemptions for incapacitated beneficiaries

Access Officer support for cognitive disabilities

Draft Revenue contact email

Access Officer support for cognitive disabilities

Thought for 39s

Yes – Revenue’s Access Officer service fully supports people with cognitive disabilities (including traumatic brain injury/TBI, cognitive limitations, long-term illness effects, or difficulties with memory, understanding complex information, or handling paperwork). The service is designed for all disabilities under Irish law – not just physical, vision, or hearing. Cognitive disabilities are covered because the Disability Act 2005 includes mental or intellectual impairments that affect daily life. Revenue’s Access Officers are there precisely for customers who feel overwhelmed, like you at age 67 with your medical history since 1993.What specific support can the Access Officer give you?

• They become your dedicated point of contact in Revenue – one person (or team) who knows your situation and handles everything for you.
• They keep forms, letters, and paperwork to an absolute minimum – they can explain things over the phone in simple steps, fill in or submit forms on your behalf (or with very little input from you), and arrange for any complex tax/trust/CAT matters to be reviewed without you doing it alone.
• They arrange extra help tailored to cognitive needs – for example, longer phone calls, written summaries in plain English, or liaising directly with the trust’s accountants, trustees, or other Revenue staff about your Discretionary Trust Tax (DTT), the rent-free letter from your mum, the stipend, ad hoc payments, and Form 11 issues.
• They can help clarify whether the trust qualifies for the incapacity exemption (no 6% or 1% charges), how the mother’s letter affects any “benefit in kind” or rent charge, and your overall tax position.
• If needed, they can flag your file as “vulnerable customer” so all future contact is simplified and supportive.

This service is free, independent of your current accountants, and confidential. You do not need a medical certificate upfront – just explain your TBI, cognitive limits, and that you feel overwhelmed by the tax/trust situation.How to contact them (easiest ways)

1. Email (recommended if you have help writing it):
   DisabilityAccessOfficer@revenue.ie (mailto:DisabilityAccessOfficer@revenue.ie)
   Just say: “I have cognitive disabilities from a traumatic brain injury. I need help with my discretionary trust tax, rent-free apartment, stipend and Form 11. Please contact me by phone.”
2. Phone:
   (01) 738 3629
   (They expect this line to be used by people who find it hard to deal with normal Revenue phone queues.)
3. Post (if easier):
   Access Officer
   Revenue Commissioners
   14/15 Upper O’Connell Street
   Dublin 1
   D01 YT32

When you contact them, include:

• Your full name
• Your PPSN (if you know it)
• Your phone number
• A short note about needing support because of cognitive disabilities and your tax/trust worries

They will call you back quickly and guide you step by step. Many people in your exact situation (elderly, cognitive challenges, complex inheritance/trust) use this service successfully.You can also ask them to note on your file that you want all future Revenue letters to come through the Access Officer or a nominated person (e.g., a carer or advocate).This is the official, free support from Revenue for exactly your circumstances. Start with the email or phone above – it is the quickest way to get the help you need without spending more money on advisers. If you have someone who can help you send the first email or make the call, that is fine too. You are entitled to this assistance.

Learn DTT Incapacity Exemption

Irish Disability Tax Reliefs

Revise Access Officer Email

Irish Disability Tax Reliefs

Thought for 38s

Yes – Ireland offers several targeted tax reliefs and exemptions for people with disabilities, particularly those who are permanently incapacitated (physically or mentally unable to maintain themselves, as in your case with TBI since 1993, cognitive limitations, and long-term illness). These are most relevant to adults in trust arrangements, inheritances, rent-free living, stipends, and ad hoc support from family. The rules are set out on Revenue.ie and Citizens Information. They are not automatic – you usually need to claim them with medical evidence (e.g., your medical records, Disability Allowance, or doctor’s letter confirming permanent incapacity). Your situation (discretionary trust, mother’s letter for rent-free lifetime occupation, stipend of €1,800/month, ad hoc payments) aligns closely with several of these. Important: This is general information only. Revenue’s Access Officer (for cognitive disabilities) can review your specific documents (trust deed, will, mother’s letter, medical history, past Form 11s) and advise exactly what applies to you – free of charge. Contact them as previously explained: DisabilityAccessOfficer@revenue.ie or (01) 738 3629.1. Discretionary Trust Tax (DTT) Exemption (6% and 1% charges) – Highly relevant to your trustA discretionary trust set up exclusively for one or more named individuals who cannot manage their own affairs because of physical incapacity, mental incapacity, or legal incapacity is fully exempt from DTT.

• This covers both the one-off 6% charge and the annual 1% charge.
• Your trustees’ “incompetent” submission (with your TBI/cognitive record) is exactly the route for this exemption. Revenue must be satisfied with medical evidence.
• Many special-needs trusts created by will for vulnerable adult children qualify. revenue.ie +1

2. Tax exemption on income and gains from a trust for permanently incapacitated peopleIf the trust is solely for the benefit of person(s) who are permanently and totally incapacitated (unable to earn income to support themselves due to mental/physical disability):

• Income and gains arising in the trust can be exempt from income tax, PRSI, and USC.
• This can apply to the trust’s investments and the stipend paid to you.
• Trustees may also benefit from the exemption. citizensinformation.ie

3. CAT (Inheritance/Gift Tax) exemption for qualifying medical and maintenance expensesGifts or inheritances (including from a trust or ad hoc payments from your mother) that are used exclusively for your medical care or associated maintenance costs are fully exempt from CAT.

• “Qualifying expenses” include medical care and the cost of maintenance linked to that care.
• This can cover support for daily living, especially for someone permanently incapacitated.
• The ad hoc payments you received (and reported on Form 11) or parts of the stipend may qualify if used for care-related needs. revenue.ie

4. Rent-free occupation of the apartment (Benefit in Kind or annual gift)

• Normally, living rent-free in property owned by a trust or family can create a taxable “benefit” each year (treated as a gift of the market rental value under CAT rules, after the €3,000 small-gift exemption).
• Your case is different: Your mother’s letter stating you can live there rent-free for life is strong evidence of her intention. Because of your permanent incapacity, Revenue may treat ongoing support/maintenance (including free accommodation) as exempt under the rules for incapacitated persons. The will’s market-rent clause can be overridden by clear evidence of intent and your disability needs.
• This is not the same as standard employee BIK – it falls under CAT/gift rules for family trusts. canisgallicus.com

5. Other disability-related reliefs you or the trust might claim

• VAT refund on aids and appliances — Refund of VAT on items specially designed/adapted for your disability (e.g., mobility aids, home adaptations). Claim via MyAccount or Form VAT 61A.
• Local Property Tax (LPT) exemption or relief — For properties acquired, built, or adapted specifically for occupation by a permanently incapacitated person (your apartment may qualify if adapted).
• Tax relief for employing a carer — You (or someone maintaining you) can claim a deduction (up to €75,000 per incapacitated person) for the cost of employing a carer. Available at your marginal rate.
• Disabled Drivers/Passengers Scheme — If you or a family member need an adapted vehicle: big VAT/VRT relief (up to €48,000/€32,000 depending on adaptations), motor tax exemption, and fuel grant. Requires Primary Medical Certificate.

Next steps (tailored to your overwhelm)

1. Contact Revenue’s Access Officer today – They specialise in cognitive disabilities and will handle this gently, one step at a time. Mention your TBI, cognitive limits, the trust, mother’s letter, and that you feel the current accountants’ treatment may not have fully used the disability exemptions.
2. Provide them with: medical reports (1993–present), trust deed, will, mother’s letter, trust accounts, and past tax returns.
3. They can confirm the DTT exemption status, reclassify any rent-free living, and check the stipend/ad hoc payments.
4. If needed, they can liaise with the trustees or your current firm (or help you appoint an independent adviser).

You have strong grounds for these reliefs because of your long-standing incapacity – the law is designed to protect people exactly in your position so you are not left with nothing. Start with the Access Officer email or phone – they expect calls from people who find normal processes overwhelming. If you have a trusted carer, advocate, or social worker, they can help send the first message. Revenue will take it from there. You’re entitled to this support.