Brian Hayes (Dublin South West, Fine Gael)
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Question 176: To ask the Minister for Finance the number of primary and post primary schools which have obtained charitable status from the Revenue Commissioners since the scheme was first introduced; the amount of revenue which the schools in question were able to obtain as a result of donations and other fund-raising events; if the information will be provided for each year since the scheme was introduced; and if he will make a statement on the matter. [5180/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am assuming that the "scheme" referred to in the Deputy's question is the scheme of tax relief for donations to eligible charities and other approved bodies under section 848A of the Taxes Consolidation Act 1997.

The position is that all primary and post primary schools providing education based on a programme prescribed or approved by the Minister for Education and Science automatically qualify as approved bodies for the purposes of this scheme.

The precise arrangements for allowing tax relief on donations varies depending on whether the donor is a PAYE taxpayer, a person who is subject to self-assessment or a company. For a PAYE donor, the relief is given on a "grossed up" basis to the eligible charity or approved body, as the case may be, rather than by way of a separate claim to tax relief by the donor. The claim for refunds is made by the eligible charity or approved body. In the case of a self-assessed donor, that individual claims the relief and there is no grossing up arrangement. In the case of a company, it will claim a deduction for the donation as if it were a trading expense.

I am informed by the Revenue Commissioners that, because of the different arrangements for claiming the relief it is not possible to provide the detailed information sought by the Deputy. However, the following table sets out the refunds of tax made by Revenue to primary and post primary schools relating to qualifying donations made — by individual PAYE donors only — in 2006, 2007 and 2008: