Dáil Éireann Debate, Tuesday - 3 March 2026
348. Deputy Donna McGettigan asked the Tánaiste and Minister for Finance the cost to the Exchequer on donations to approved bodies under section 848A of the Taxes Consolidation Act 1997; and if he will make a statement on the matter. [16611/26]
View answerSection 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.
I am informed by Revenue that the cost in relation to donations to approved bodies under section 848A, broken down into Income Tax and Corporation Tax, for 2013 – 2023, the latest year for which fully analysed data are available, is included in the ‘Cost of Tax Expenditures’ publication which is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx.
In 2023, the latest year for which data are available, the Exchequer cost of this measure was of the order of €47 million.
