Tax relief on donations to certain sports bodies
Overview
Changes to tax relief on donations
From 1 January 2025, donors can donate tax relief on donations to approved sports bodies or claim the tax relief themselves. This applies whether the donors are self-assessed Income Tax or Pay As You Earn (PAYE) registered.
Note
Further details on how donors can claim the relief themselves will be provided soon.
Tax relief on donations to approved sports bodies
You, as a sports body, may be able to claim tax relief on donations if you are:
- an approved sports body with an approved project with the Department of Culture, Communications and Sport
- or
- an approved sports body that is a National Governing Body (NGB) and the donation is in respect of a qualifying project with the Department of Culture, Communications and Sport.
A relevant donation must be at least €250 in the tax year.
If a donor donates to an approved sports body, the body cannot claim relief immediately. They must wait until after 1 December in the year after the donation is made in order to make the claim.
The following pages will explain what an approved sports body, an approved project and a qualifying project are. You will also find details of how you, as an approved sports body or NGB, can claim tax relief on donations.
Next: What is an approved sports body?