Dáil Éireann Debate, Thursday - 18 December 2025
487. Deputy Malcolm Byrne asked the Minister for Culture, Communications and Sport the measures currently in place, and the measures that are being planned, to encourage philanthropic donations to arts, cultural, community and sporting organisations at local or national level; and if he will make a statement on the matter. [73334/25]
Amharc ar fhreagraThe information sought by the Deputy regarding measures to encourage philanthropic donations to arts, cultural, community and sporting organisations at local or national level is set out below.
Section 1003 of the Taxes Consolidation Act 1997
Section 1003 of the Taxes Consolidation Act 1997 (TCA 1997) provides tax relief to taxpayers who donate heritage items to Irish national collections. A credit equal to 80% of the market value of the item donated can be set against taxpayers’ liabilities for certain taxes.
The heritage item(s) must be an outstanding example of the type of item involved, pre-eminent in its class, whose export from the State would constitute a diminution of Ireland’s accumulated cultural heritage or whose import into the State would constitute a significant enhancement of the accumulated cultural heritage of Ireland and must be suitable for acquisition by the approved bodies.
A donation may be made to any of the following list of approved bodies:
• The National Archives
• The National Gallery of Ireland
• The National Museum of Ireland
• The National Library of Ireland
• The Irish Museum of Modern Art
• The Crawford Art Gallery Cork Ltd
In addition, with the consent of the Minister for Finance, I have the authority to approve further bodies for the purpose of receiving a donation. Such additional bodies must be funded wholly or partly by the State or by a public or local authority.
RAISE
RAISE is an initiative by the Arts Council aimed at building capacity to promote private investment and drive philanthropic activity for arts and cultural organisations. The Arts Council believe that philanthropy and private investment, along with government support, has a key role to play in promoting Ireland’s vibrant arts and cultural sector. Further information can be found at the following link: artscouncil.ie/developing-the-arts/flagship-programmes/raise
Tax Relief to Certain Sports Bodies Scheme
Under section 847A of the Taxes Consolidation Act, tax relief is available on donations made to approved sports bodies for the funding of sports capital projects (i.e. buildings, land, non-personal equipment etc.).
Building on the success of the existing capital reliefs available under section 847A, under the Finance Act 2024 a new wider scheme of tax relief has been developed: section 847AA. This provides for tax relief for donations to national governing bodies, including the Olympic Federation of Ireland Paralympics Ireland. Key features of this scheme are as follows:
• This tax relief is transferable, meaning that the donor can choose to give the benefit of the relief to the national governing body.
• This tax relief is only available for donations in respect of qualifying projects where the cost of the project is not in excess of €40 million.
• In order to be a qualifying project, a project must concern support for elite athletes, the purchase of sports equipment in certain instances, measures concerning Sport Ireland's women in sport programme and measures to increases the participation of those with disabilities in sport.
• In order for a project to be a qualifying project, my Department must certify that the project meets the above criteria.
