Tax relief on donations to certain sports bodies
Overview
Changes to tax relief on donations
From January 2025, donors can donate tax relief on donations to approved sports bodies or claim the tax relief themselves. This applies whether the donors are self-assessed Income Tax or Pay As You Earn (PAYE) registered.
National Governing Bodies (NGBs) can claim tax relief on donations from self-assessed or PAYE registered individuals. The donations must be made to qualifying projects. Donors to NGBs also have the option to claim the relief themselves.
Note
Further details on how donors can claim the relief themselves will be provided soon.
Tax relief on donations to certain sports bodies
You may be able to claim tax relief on donations made to your sports body if you are an:
A relevant donation must be at least €250 in the tax year.
If you donate to an approved sports body, the body cannot claim relief until after 1 December, in the year after the donation is made.
The following pages will explain what an approved sports body, an approved project and a qualifying project are. You will also find the details of who can claim the relief and how this can be done.
Next: What is an approved sports body?