Revenue eBrief No. 119/22

31 May 2022

Charitable Tax Exemption Tax exemption for charities under section 207 and 208 Tax Consolidation Act 1997

Tax and Duty Manual Part 07-01-06, which deals with the Charitable Tax Exemption, has been updated in Paragraph 8 to include a link to the list of Irish registered charities on the website of the Charities Regulatory Authority. The lists of charities, eligible for the Charitable Donation Scheme under section 848A and Schedule 26A TCA, are also referenced in Paragraph 8.