Revenue eBrief No. 055/26
18 March 2026
Deduction for Donations to National Governing Bodies
Tax and Duty Manual (TDM) Part 36-00-20 Deductions for Donations to National Governing Bodies - provides information on tax relief for relevant donations to certain sports National Governing Bodies (NGBs) under section 847AA Taxes Consolidation Act 1997.
This new TDM also covers amendments to the section in Finance Act 2025.