Michael Ring (Mayo, Fine Gael)
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Question 168: To ask the Minister for Finance the number of PAYE workers who made donations to prescribed charities, schools, sports clubs and church groups for each of the past five years, thereby qualifying for a tax refund to those groups; the amount repaid by the Revenue Commissioners in this way; the average payment by each subscriber in tabular format; and if he will make a statement on the matter. [36150/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Section 848A of the Taxes Consolidation Act (TCA) 1997 provides for tax relief on donations to eligible charities and other approved bodies. 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 the donations scheme. There is no separate tax exemption for church groups but most churches qualify for relief on donations on the basis that they are eligible charities for the purposes of the scheme. A separate tax relief is available for donations to Sports Bodies under Section 847A TCA 1997. The administration of these schemes is the responsibility of the Revenue Commissioners.

The following table sets out details of the refunds of tax made in respect of qualifying donations made by individual PAYE donors to eligible charities and approved bodies under section 848A of the TCA 1997 for the years 2006, 2007 and 2008. Comparable figures are not available for earlier years.

I am advised by the Revenue Commissioners that figures in relation to donations by PAYE taxpayers to Sports Bodies are not available. Administration of that scheme is localised in the various Tax Districts and details are not maintained in a manner that would provide a ready basis for compiling the detailed information sought by the Deputy without a very protracted examination of the records.

Michael Ring (Mayo, Fine Gael)
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Question 169: To ask the Minister for Finance if there is a restriction on PAYE workers, for example, if they have additional non-PAYE income, thereby preventing the revenue refund to the charity or qualifying group concerned; the details of these restrictions; when they were introduced; and if he will make a statement on the matter. [36165/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Section 848A of the Taxes Consolidation Act 1997 provides for tax relief on donations to eligible charities and other approved bodies. The provisions of the Donations Scheme were introduced by Section 45 of the Finance Act 2001 and became effective from 6th April 2001. The administration of this scheme is the responsibility of the Revenue Commissioners.

The precise arrangements for allowing tax relief on donations varies depending on whether the donor is a PAYE taxpayer only, is a chargeable person 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 refund is made by the eligible charity or approved body. In the case of a donation by a chargeable person subject to self-assessment, that individual claims the relief and there is no grossing up arrangement.

PAYE taxpayers with additional non-PAYE income can be deemed to be chargeable persons depending on the source and gross amount of their additional non-PAYE income. Such PAYE taxpayers who are deemed chargeable persons for self-assessment claim all the relief on charitable donations made by them in their Income Tax return. In such circumstances, a refund to the charity or approved body does not arise.