Charitable Donation Scheme

Overview

The Charitable Donation Scheme allows tax relief on qualifying donations made to eligible charities and approved bodies.

If an individual makes a donation of over €250 in the year, the charity or approved body can claim a refund of tax paid on that donation by the donor.

If a company makes a donation of over €250 in the year, the company can claim a tax deduction as if the donation was a trading expense.

There is a four year time limit for making a claim under this scheme.

Next: What is an eligible charity or approved body?