Donation of heritage items
Claiming the tax credit
When you make a donation to an approved body, you will get a certificate of receipt. This certificate will include the market value of the donation and the tax credit you are due.
You should send the original certificate to the Collector General’s Office and they will process your tax credit.
You cannot offset this credit against Universal Social Charge (USC).
The credit is first offset against any arrears of taxes you may have. Any balance can then be set against current or future taxes.
The tax credit is non-refundable and will not lead to any repayment of tax.