Fund-raising Information

There are schemes providing tax reflief for individuals and organisations donating to qualifying charities both in the Republic of Ireland (The Eligible Charity Scheme) and in the UK (The Gift Aid Scheme).

Eligible Charity Scheme (Republic of Ireland)

Section 848A Taxes Consolidation Act 1997 (TCA 1997) provides for a scheme of tax relief for certain “eligible charities” and other “approved bodies” in respect of donations received on or after 6 April 2001.

Gift Aid Scheme (UK)

Gift Aid is tax relief on money donated to UK charities. the following information is based on that available at HM Revenue & Customs web site.

[HM Revenue treats] donations as if the donor had already deducted basic rate tax from them. The charity can then reclaim this tax to increase the value of a donation.