Anthony Lawlor (Kildare North, Fine Gael)
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158. To ask the Minister for Finance if he will provide details of the number of religious organisations that are entitled to tax exemptions nationwide; and if he will make a statement on the matter. [26863/13]

Michael Noonan (Limerick City, Fine Gael)
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Current tax legislation contains a range of tax exemptions and reliefs applicable to charitable organisations, which would include religious organisations. These exemptions and reliefs apply, for example, in relation to income tax and corporation tax on trading income and investment income and to capital acquisitions tax, capital gains tax and stamp duty. There are, in addition, a number of VAT exempt activities in which charitable organisations could engage, such as the provision of education or hospital care.

As these exemptions and reliefs apply to all qualifying charitable organisations rather than specifically to religious organisations Revenue does not generally maintain statistical data in respect of the entitlement of religious organisations to, or the use by them of, the various exemptions. However, a body applying to the Revenue Commissioners for charitable tax exemption under section 207 of the Taxes Consolidation Act 1997 (relating to rental and investment income) is required, as part of the application process, to indicate under which of the following charitable purposes the application is being made:

- Relief of Poverty;

- Advancement of Education;

- Advancement of Religion;

- Other works of a charitable nature beneficial to the community

Of the bodies which are currently listed as being exempt, a total of 1,160 cite religion as their main or principal object. In that regard, however, some religious organisations would have been granted the exemption in respect of other main activities, for example, relief of poverty or advancement of education, and would be categorised under those headings rather than under religion. Accordingly, this figure does not necessarily fully reflect the number of religious organisations which are exempt under section 207. The Commissioners publish a list of all bodies which have been granted exemption under section 207 which can be accessed on the Revenue website at www.revenue.ie.

Anthony Lawlor (Kildare North, Fine Gael)
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159. To ask the Minister for Finance his plans to review the tax exemptions to religious organisations, taking into consideration the country's current economic difficulties; and if he will make a statement on the matter. [26864/13]

Michael Noonan (Limerick City, Fine Gael)
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Tax relief for charitable donations is provided for in section 848A of the Taxes Consolidation Act 1997. In order to qualify for this relief a charitable trust must be for either:

- The relief of poverty;

- The advancement of religion;

- The advancement of education; or

- Other purposes beneficial to the community.

In addition, the charity must have been authorised by the Revenue Commissioners as an eligible charity and hold charitable exempt status for at least two years.

Religious organisations in the State hold charitable tax exemption under the category of "advancement of religion". Parishes within a diocese are covered by the tax exemption granted to that diocese and, therefore, are eligible to submit claims for a refund of tax under the scheme. Relevant bodies of other religious organisations would also qualify for charitable tax exemption.

Bodies granted charitable tax exemption are subject to periodic risk-focused review by the Revenue Commissioners towards ensuring that the terms of the exemption continue to be fulfilled. Claims submitted by charitable bodies for a refund of tax are examined by the Revenue Commissioners to ensure that the applicants and the donations meet with the terms and conditions of the Donations Scheme.

As the Deputy will be aware, following a public consultation on proposed changes to the scheme of tax relief for donations to approved bodies, I announced changes to the scheme in the recent Budget. Full details can be found in Annex E of the Budget book. I have no plans to review the scheme further at this time.