Michael Noonan (Limerick City, Fine Gael)

There are several provisions in the tax code that provide tax relief for charities and charitable giving. These include income tax relief on donations, capital taxes relief on inheritances given to charities and special treatment under the DIRT regime.

The Commission on Taxation made a number of recommendations, some of which would cost the Exchequer in terms of tax foregone. However, officials from my Department, the Revenue Commissioners and representatives of the Irish Charities Tax Reform Group have been meeting, with a view to bringing forward proposals that would reduce the administrative burden on charities in operating the donations relief scheme as it exists currently. The work of this group is ongoing and, if successful, should help charities.

In addition, the Government recently reconvened the Forum on Philanthropy and Fundraising. This body has met over the summer months and will produce an interim report shortly, which I expect will contain recommendations on several matters including tax reliefs for charitable giving and philanthropy.

The Deputy will be aware that all tax relief and incentives are subject to regular review as part of the annual budget and Finance Bill process. Any significant decisions taken by the Government to change such relief or incentives in this regard would normally be announced on budget day.

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