Billy Timmins (Wicklow, Independent)
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71. To ask the Minister for Finance the amount of tax relief claimed for 2012 and 2013 for philanthropy donations to charities and approved bodies. [40788/14]

Michael Noonan (Limerick City, Fine Gael)
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Section 848A of the Taxes Consolidation Act 1997 (TCA) provides for a scheme of tax relief on donations to approved bodies. The list of approved bodies for the purposes of Section 848A, which includes eligible charities, bodies approved for education in the arts and eligible primary, secondary and third-level institutions, is available on the Revenue website at .

For donations made pre-2013, the precise arrangements for allowing tax relief on donations varied depending on whether the donor was a PAYE only taxpayer, a chargeable person subject to self-assessment or a company. For a PAYE only donor, the relief was given on a "grossed up" basis to the eligible charity or approved body, rather than by way of a separate claim to tax relief by the donor. The claim for refund was made by the eligible charity or approved body in respect of the PAYE donor. In the case of a self-assessed donor, that individual claimed the relief and there was no grossing up arrangement. In the case of a company, it would claim a deduction for the donation as if it were a trading expense. For donations made after 1 January 2013, relief in the case of PAYE and self-assessed donors is payable to the charity at a blended rate of 31%. Companies can continue to claim the deduction.

The level of income tax relief on donations to charities and other approved bodies in respect of donations by PAYE, self-employed and corporate donors for 2012 is as shown in the following table. The figures for 2013 are available at the current time in respect of PAYE-only donors.