Revenue eBrief No. 191/22

21 October 2022

Guidelines for charities and sports bodies applying on-line for tax exemption

The Tax and Duty Manual that sets out guidance for charities and sports bodies applying on-line for tax exemption has been amended to include a new Section 8. This sets out:

  • the circumstances in which Revenue withdraws tax exemption from charities and sports bodies, and
  • the processes that are in place to do this

Enquiries can be submitted to Charities and Sports Exemptions Unit using Revenue's MyEnquiries facility or telephone 01 7383688.