Brendan Griffin (Kerry South, Fine Gael)
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Question 81: To ask the Minister for Finance if an educational body (details supplied) in County Kerry qualifies for charitable donations under the Tax Consolidation Act 1997; and if he will make a statement on the matter. [24464/12]

Michael Noonan (Limerick City, Fine Gael)
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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. The administration of the donations scheme is the responsibility of the Revenue Commissioners. I am advised by Revenue that all primary schools providing education, based on a programme prescribed or approved by the Minister for Education and Skills, are approved bodies for the purposes of the donations scheme. This includes the educational body in respect of which the Deputy supplied details. The full details and conditions of the donations scheme are set out in leaflet CHY2 which can be accessed on the Revenue website at www.revenue.ie