Revenue eBrief No. 045/24

20 February 2024

Charitable Tax Exemption

Tax and Duty Manual Part 07 01 06 - Charitable Tax Exemption - has been updated:

  • in paragraph 4, to confirm that, as provided for in Finance (No. 2) Act 2023, that Revenue will withdraw the charitable tax exemption from the date in which the charity is no longer eligible, and that Revenue will notify the Charities Regulator of cases where the exemption is withdrawn;
  • in paragraph 6, to confirm that Finance (No. 2) Act 2023 extended the tax exemption under s208 Taxes Consolidation Act 1997 to include professional services income of a charity;
  • in a new paragraph 7, to cover applications under section 208A TCA by overseas charities for the charitable tax exemption; and
  • in a new paragraph 8, to cover certain bodies for the promotion of human rights mentioned in section 209 TCA which are eligible to apply for the charitable tax exemption.