Charitable Donation Scheme

What is a qualifying donation?

A donation will qualify under the Charitable Donation Scheme if it is:

  • a payment of at least €250 made in a single year
  • a payment of less than €1m made in a single year
  • in the form of money or designated securities, or a combination of money and shares
  • not repayable.

Payments by standing order or direct debit will also qualify, as long as the above conditions are met.

As a donor, you may wish to make a donation to more than one charity or approved body. If so, each payment to each organisation will qualify for the scheme as long as the conditions are met on each donation.

If there is a connection between you as the donor, and the charity or body you are donating to, the relief is restricted to 10% of your total income for the year.

You also must not receive any benefit, either directly or indirectly, from making the donation. This also counts for any person connected with you.

A donation cannot be conditional on the charity buying a property from a donor or a person connected with the donor.

Next: Who can claim the relief?