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Charitable Donation Scheme

  1. Overview
  2. What is an approved body?
  3. How to become an approved body?
  4. What is a qualifying donation?
  5. Claiming tax relief on donations
  6. How does an approved body claim the relief?

Overview

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

If an individual donates €250 or more in a year, the approved body can claim a refund of tax paid on that donation.

If a company donates €250 or more in a 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 approved body?

Published: 21 July 2023 Print this page

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