Revenue eBrief No. 042/26

02 March 2026

Donations to Approved Sports Bodies

Tax and Duty Manual Part 36-00-14 - Donations to Approved Sports Bodies provides information on the tax relief treatment for relevant donations to approved sports bodies for specified projects under this provision. The TDM has been amended to reflect various amendments in Finance Act 2025:

• in Paragraph 3 to mention the inclusion of an approved project number on the certificate issued by the Minister of Culture, Communications and Sport;
• in Paragraph 5.1.2 - 
  • to state that, where a self-assessed individual opts to claim the tax relief on the donation for themselves or surrender the relief to the approved sports body, this decision is irrevocable;
  • when claiming the relief for themselves, the individual must provide the approved project number and (if available) unique receipt number on their Form 11; and
  • to clarify that a donation under section 847A TCA is not taken into account in calculating “net relevant earnings” for purposes of the individual’s maximum tax relieved pension contribution to occupational schemes, RACs, PRSAs and PEPPs;
• in Paragraph 5.2.2 to give the same updates for PAYE-only taxpayers (who will make claims on Form 12) as are given in Paragraph 5.1.2 for self-assessed individuals; and
• in Paragraph 6, to state that receipts issued for relevant donations by an approved sports body must also include the approved project number and unique receipt number.