TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

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.