Charitable Donation Scheme

Claiming tax relief on donations

Donations from individuals

When an individual donates, the approved body may claim the tax relief if authorised by the donor.

As a donor, there is no obligation to permit an approved body to claim tax relief in respect of your donations.

Where you allow the charity to claim the relief, you will not be able to claim a refund of the same tax.

You can help an approved body to claim tax relief on your donation by completing an:

The form should be provided directly to the charity.

If you donate to more than one charity, you can complete a certificate for each organisation.

Calculating the relief on donations from individuals

The relief is calculated by grossing up the donation at the specified rate. The specified rate is currently 31%. This is explained in the following example.

The amount of the refund cannot be more than the amount of tax paid by the donor for the same year. So, in example 1, if Joan only paid tax of €350 in 2020, then the maximum refund the approved body can claim is €350.

Donations from companies

When a company makes a donation to an approved body, it is the company that claims the relief. There is no grossing up arrangement in this case.

Calculating the relief on donations from companies

The approved body has the benefit of receiving €1,000, but the cost to the company of making the donation is only €875 (€1,000 - €125). The company simply claims a tax deduction on the donation as if it were a trading expense.

Revenue publishes details of all bodies authorised to operate the Charitable Donation Scheme.

Next: How does an approved body claim the relief?