Revenue eBrief No. 107/25
22 May 2025
Charities and sports bodies on-line applications for tax exemption
Tax and Duty Manual Part 07-01-07 has been updated in Section 7 to reflect changes to the Charitable Donations Scheme in Finance Act 2024. With effect from 1 January 2025, the two-year waiting period for eligibility for the scheme no longer applies.