Revenue eBrief No. 008/22

18 January 2022

Charitable Donation Scheme Tax relief for donations to approved bodies

Tax and Duty Manual Part 36-00-17 - Charitable Donation Scheme: Tax relief for donations to approved bodies - has been updated in Paragraph 6 to reflect an amendment in Finance Act 2021. This amendment provides that where a body with the exemption has restructured, the successor body will be deemed exempt and will inherit the authorisation to operate the Charitable Donation Scheme provided the authorisation was held for at least two years prior to re-organisation by a charity or charities.

The manual has also been updated in Paragraph 7 to clarify the steps for authorisation.