Ms Eilis Murray:

In terms of tax treatment and looking at other jurisdictions, there is no one-size-fits-all. That is because every country is different in terms of focus and where it is in stages of development, etc. The reason we are looking for the White Paper is to see if we can decide what is appropriate for Ireland. Within that, one would look internationally and see what is happening elsewhere. An example, to take one that is not a European jurisdiction, is New Zealand. We do not look at America because it is a very particular model and we do not tend to make comparisons with it. New Zealand, in terms of country size, population, etc., has a tax incentive that goes directly to the individual, at a rate of 33.3%, for example. We are not necessarily going to say that is the way we should do it but it is a model that could be looked at. With the Covid crisis, Belgium recently had an incentive that goes back to the donor. It can be written off against tax. Belgium increased that to 40% during Covid on particular donations in order to attract funding. Due to its success it has been retained. Coming back to a White Paper, it could look at all of these other measures elsewhere and focus on what is appropriate for the Irish context.

On the second point about ideology and issues around that, it is an emotive issue for many. We need to think carefully about it. The wealth building in Ireland is new, it is not something we are used to. In many other countries, it has been inherited for a long number of years. We are coming from a low base. It is a good opportunity for us to look at what we need in this area. We agree that transparency and protection are vitally important. If one looks at our current organisations, our membership has a charity structure. It comes under the regulation as it stands. Transparency is vital because it builds trust, faith and confidence. We agree that, ideologically, we need to look at that as well. We can address it if we consider all issues around it and how something could be structured. We believe a White Paper could address that.

Safeguarding is essential. It is not about a replacement; it is about supporting what is there. Philanthropy should be supporting. If there were a shift in the tax, it could also stimulate a behavioural change in how we give. If we look at other incentive measures such as the plastic bag tax, it is about changing behaviour. Part of the ambition around it is to shift behaviour so that those who want to give automatically think about it, and-or those close to them, such as their advisers, can raise the conversation and ask if it is something they would consider. It provides that shift in behavioural change.