Thomas Pringle (Donegal, Independent)
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249. To ask the Minister for Finance if charitable donations from outside the State are taxed on arrival in the State; if not, if any other State charge is placed on a charitable donation when it arrives in the State for a charitable purpose within the State; and if he will make a statement on the matter. [3219/23]

Michael McGrath (Cork South Central, Fianna Fail)
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The Deputy has indicated that his question concerns donations from abroad made in response to a recent tragedy in the State. It is assumed that the donations are in monetary form, however, it is not clear from the information received who is receiving the donations and whether the money is going to a registered charity.

I am advised by Revenue that, where money is transferred from outside the State and is donated to a registered charity, the donation is not subject to Irish tax, or any other State charge, when the money comes into the State.

Where a person takes a gift for public or charitable purposes, it will be exempt from capital acquisitions tax (CAT) to the extent that Revenue is satisfied that it is used, or will be used, for public or charitable purposes in accordance with the law of the State. The public or charitable purposes may be either inside or outside of the State.

However, if the Deputy wishes to provide further details or has a particular case in mind he may contact Revenue directly in relation to the matter. In addition, the recipients of the donations may wish to make direct contact with Revenue for guidance as the CAT treatment would depend on the exact facts and circumstances involved. Revenue's National CAT Unit can be contacted through ROS or myAccount, by post at 9-15 Upper O’Connell Street, Dublin 1, or on 01 738 3673 from 9.30 am to 1.30 pm, Monday to Friday.