Michael McGrath (Cork South Central, Fianna Fail)
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There is insufficient detail in the Deputy’s question upon which to base a costing for a new measure as suggested, as such it is not possible to answer the question. However, and as the Deputy may be aware, the Charitable Donation Scheme allows tax relief in Income Tax and Corporation Tax on qualifying donations made to approved bodies. Section 848A of the Taxes Consolidation Act, 1997 provides that where an individual makes a charitable donation, the approved charitable body receiving it can claim a refund of Income Tax paid on that donation at a blended 'grossed-up' rate of 31%. In the case of a corporate donor, the relief is in the form of a deduction against Corporation Tax.

The requirements of the scheme include:

• A minimum donation of €250 per annum must be made;
• The donor or anyone connected with the donor cannot get a benefit of any kind resulting from the donation; and
• The maximum amount of eligible donations from a single taxpayer in a year is €1 million.

In 2021, the latest year for which data are available, the Exchequer cost of this measure was of the order of €47.8 million.

More information on the Charitable Donations Scheme can be found on Revenue's website at www.revenue.ie/en/companies-and-charities/charities-and-sports-bodies/charitable-donation-scheme/index.aspx

The Minister for Rural and Community Development has primary responsibility of the implementation of the National Philanthropy policy. My Department will engage with that Department as relevant and as required. However, insofar as the incentivisation of donating to charities might relate to changes to taxation measures such as the Charitable Donation Scheme, or indeed new measures, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any matters that might be the subject of Budget decisions. I would add that any such decisions must have regard to the sound management of the public finances and my Department's Tax Expenditure Guidelines.