Tax relief on donations to certain sports bodies

What is a relevant donation?

A donation will qualify under this tax relief if it is:

• a payment, in the form of money, of at least €250 in a tax year
• for the sole purpose of funding an approved project or qualifying project
• not otherwise deductible by a company as an expense in calculating their profits
• and
• not repayable.

As a donor, you must not receive any benefit, either directly or indirectly, as a result of the donation. A donation cannot be conditional on the sports body buying a property from you. This also applies to any person connected to you.

Donations made by individuals

If you pay tax under the self-assessed Income Tax or Pay As You Earn (PAYE) system, and wish to make a relevant donation, you must:

• be resident in the State for the year in which you make the donation
• have given an appropriate certificate to the approved sports body you are donating to
• have paid the tax referred to in the appropriate certificate
• and
• not claim a repayment of that same tax.

Note

When an approved project becomes fully funded and the approved sports body continues to receive donations in respect of that project:

• the approved sports body must not seek further tax relief on donations

• companies cannot claim tax relief on the donations.

Next: What records must be kept by an approved sports body?