Revenue eBrief No. 162/25
18 August 2025
Donations to Approved Sports Bodies
Tax and Duty Manual 36-00-14 - Donations to Approved sports Bodies, has been updated to reflect the Finance Act 2024 (FA24) amendments to section 847A Taxes Consolidation Act 1997, which provides for tax relief for donations to "approved sports bodies” for the funding of certain capital projects, as follows:
- Paragraph 5 has been revised to show the new procedures for self-assessed and PAYE only individuals who can now opt to either claim a deduction for a relevant donation against their total income or surrender the relief to the approved sports body - examples are included in the appendix.
- Paragraph 6 outlines that an approved sports body is required to issue a receipt to confirm payment of a relevant donation to all categories of donors – PAYE only, self-assessed individuals and companies.
- Paragraph 7 outlines that the relief given by the donor to the approved sports body will be claimable by the body on or after 1 December in the year after the relevant year of assessment in which the donation is made.
- The diagram in paragraph 11 which displays the s847A TCA process has been updated to reflect the new system.