Revenue eBrief No. 249/25
29 December 2025
Charitable Tax Exemption
Tax and Duty Manual 07-01-06, which deals with charitable tax exemption, has been updated in Paragraph 3 to deal with the amendment in Finance Act 2025 which provides that the charitable tax exemption applies from the date an application for the exemption is approved by Revenue. Further details on tax exemptions and reliefs for charities are also provided.