Taxes Consolidation Act 1997 section 1045

Trustees, guardians and committees

Section 1045 provides that the trustee, guardian or committee of an incapacitated person is assessable and chargeable to income tax on that person's behalf.

• A trustee, guardian or committee who has direction, control or management of an incapacitated person's property or concerns is chargeable to income tax in the same manner and to the same amount as the incapacitated person would be if not incapacitated.
• This applies whether the incapacitated person is resident in the State or not.
• A Ward of Court is an individual adjudged by the President of the High Court to lack capacity, by reason of age or mental incapacity, to handle their own financial affairs.
• The committee of a Ward of Court is a chargeable person for self-assessment purposes.