Information sur la taxation en Irlande

Information sur la taxation en Irlande (en anglais)

The Irish 2001 Finance Act* provided for a new uniform scheme of tax relief for donations to certain non-profit organisations, establishing different arrangements for individual and corporate donations.

The tax relief for donations will depend on whether the donor is an individual or a company, and, if an individual donor, whether he/she is a PAYE taxpayer or an individual on self-assessment. In the case of donations from individuals, relief will be given at the donor’s marginal rate of income tax. For a PAYE taxpayer, the relief will be given on a ‘‘grossed-up’’ basis to the approved body rather than by way of a separate claim to tax relief by the donor. For self-assessed individuals, the gift may be treated as a tax-deductible expense.

The Government will match annual contributions of $250 or more.

If the PAYE donor who pays income tax at the higher (41%) rate gives a donation of €580 to an approved charity, the body will be deemed to have received €1,000 less tax of €420. The approved body (e.g. a charity) will therefore be able to claim a refund of €420 from Revenue at the end of the tax year.

Similarly, if a standard rate taxpayer makes a donation of €800 to an approved body, the charity will be able to claim a refund of €200 from Revenue at the end of the tax year. The donor will complete a certificate containing the necessary details, including the amount of the donation and the individual’s Personal Public Service Number (PPSN), and give it to the approved body to allow the body to make their repayment claim from Revenue.

Self Assessment Match

In the case of a donation made by an individual who pays tax on a self-assessment basis, the individual will claim the relief and there is no grossing up arrangement. For example, if the self-assessed donor, paying income tax at 41%, donates €1,000 to an approved body, he should be given a receipt from the body so that it can be put 'through his books'. The value of the €1,000 gross gift is €580 net of tax.

In the case of corporate donations, the company will simply claim a deduction for the donation to an approved body as if it were a trading expense. A receipt should be issued by the recipient of the gift. There is no grossing up arrangement.