Tax relief is available for individuals and companies in relation to donations to a charity or other approved body in any tax year. To qualify for tax relief the minimum donations in the year must be €250.
The tax relief is allowed in different ways depending on whether the tax affairs are dealt with solely through the PAYE system or under our self-assessment tax system.
For PAYE tax payers the charity involved claims the tax relief from the Revenue based on the donation made to them.
When your affairs are dealt with under our self-assessment system you must claim the tax relief in your tax return.
From 2013 onwards all individuals will be treated the same regardless of whether paye earners or self assessed and the rate of tax relief will be at 31% and allowed directly to the charities’ involved.