Tax relief on donations to certain sports bodies
Overview
Changes to tax relief on donations
From 1 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.
Tax relief on donations to approved sports bodies
You, as a sports body, may be able to claim tax relief on donations if you are:
- an approved sports body with an approved project with the Department of Culture, Communications and Sport
- or
- an approved sports body that is a National Governing Body (NGB) and the donation is in respect of a qualifying project with the Department of Culture, Communications and Sport.
A relevant donation must be at least €250 in the tax year.
If a donor donates to an approved sports body, the body cannot claim relief immediately. They must wait until after 1 December in the year after the donation is made in order to make the claim.
The following pages will explain what an approved sports body, an approved project and a qualifying project are. You will also find details of how you, as an approved sports body or NGB, can claim tax relief on donations.
Next: What is an approved sports body?