Supporting Document Checklist

Supporting Document Checklist

Before posting your documents, check the supporting document checklist on your online HEAR application. It tells you exactly what you need to submit.

All supporting documents must reach the CAO by Wednesday 10 March 2027 at 5pm.

If you include income for both parent(s) or guardian(s), you must provide supporting documents for both. HEAR requires evidence of your household income for the full 2025 tax year (52 weeks).

Revenue Supporting Documents

If your parent(s) or guardian(s) pay tax through PAYE

Submit a Statement of Liability for 2025 (previously called a P21).

• An Employment Detail Summary will not be accepted.
• If your parent(s) or guardian(s) are exempt from paying tax, submit a Tax Exemption Letter from Revenue.
• If your parent(s) or guardian(s) are jointly assessed, one Statement of Liability is sufficient.
• Include all pages of the Statement of Liability, including the front and back.

What is a Statement of Liability?

A Statement of Liability (previously called a P21) is a Revenue document that shows a person's income, tax credits and tax paid for a tax year.

Please note: An Employment Detail Summary is not accepted for HEAR.