Guidance on Tax Relief for Donations to Eligible Charities and other Approved Bodies
Revenue’s eBrief No. 55/13 sets out the new arrangements as provided for by Finance Act 2013 for tax relief for donations to eligible charities and other approved bodies under section 848A Taxes Consolidation Act 1997 and Schedule 26A Taxes Consolidation Act 1997. The arrangements, which apply to donations made by individuals on or after 1 January 2013, provide that tax relief is given to the charity on a grossed up basis at the specified rate, currently 31%. eBrief No. 55/13 sets out further details, and is available here.