Irish Revenue has issued eBrief No. 168/24 concerning updated guidance on the Charitable Donation Scheme.
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Revenue eBrief No. 168/24 Charitable Donation Scheme
Tax and Duty Manual - Part 36-00-17 Charitable Donation Scheme - Tax Relief for Donations to Approved Bodies - has been amended as follows:
- In paragraph 3, to give examples of payments to "approved bodies" which are not considered a relevant donation for the purposes of the Charitable Donation Scheme. This material was previo…