Revenue eBrief No. 316/24
13 December 2024
Charitable Donation Scheme
Tax and Duty Manual Part 36-00-17, Charitable Donation Scheme: tax relief for donations to approved bodies, has been updated in paragraph 7 to reflect changes to the scheme in Finance Act 2024. With effect from 1 January 2025, the two-year waiting period for eligibility for the scheme no longer applies. Also, where a charity has merged or restructured into another entity, the condition that the predecessor entity must have been approved for two years before the "successor body" is eligible for the no longer applies.