Charitable Donation Scheme

What is a qualifying donation?

A donation will qualify under the Charitable Donation Scheme if it is:

  • a payment of at least €250 made in a single year
  • a payment of less than €1 million made in a single year
  • in the form of money or designated securities, or a combination of money and shares
  • and
  • not repayable.

Any payments you make by standing order or direct debit will also qualify.

As a donor, you may wish to make a donation to more than one approved body. If so, each payment to an approved body will qualify for the scheme.

Tax relief is restricted to 10% of your total income for the year if there is a connection between:

  • you, as the donor
  • and
  • the approved body you are donating to.

As a donor, you must not receive any benefit, either directly or indirectly, as a result of the donation. A donation cannot be conditional on the approved body buying a property from a donor. This also applies to any person connected to you.

Next: Claiming tax relief on donations