Written answers

Thursday, 19 July 2012

5:00 pm

Photo of Kevin HumphreysKevin Humphreys (Dublin South East, Labour)
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Question 79: To ask the Minister for Finance if he will provide a breakdown, by amount, of the registered eligible charitable institutions that claimed back tax relief on donations in 2010 and 2011; and if he will make a statement on the matter. [36128/12]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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Section 848A of the Taxes Consolidation Act 1997 provides a scheme for tax relief on donations to eligible charities and other approved bodies. The administration of the scheme is the responsibility of the Revenue Commissioners. The precise arrangements for allowing tax relief on donations vary depending on whether the donor is a PAYE taxpayer only, a chargeable person subject to self-assessment or a company. For a PAYE only 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.

Revenue have advised me that for reasons of taxpayer confidentiality they are not in a position to disclose the amounts claimed by individual charities or approved bodies under the donations scheme. However, they have provided details of the total amounts refunded under the scheme to charities and approved bodies during 2010 and 2011 and these are shown in the following table.

YearAmount
2010€30.2m
2011€26.3m

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