Tax relief on donations to Irish Sporting Bodies
TAX RELIEF ON DONATIONS TO IRISH SPORTING BODIES FOR QUALIFYING PROJECTS
How does the system work for self-employed tax payers?
If an individual pays any tax under the self-assessment scheme they can claim tax
relief on the amount donated
You may be able to claim tax relief on donations made to your organisation if you are both:
- an approved sports body
- you have an approved project with the Department of Transport, Tourism and Sport (DTTAS).
The donations must be at least €250 in the year.
For example, John who pays income tax at the higher rate of 40% contributes a sum of €1,000 to
the club, the value of that donation to the Club is €1,000 and the actual cost of the donation to the individual
may be calculated as follows:
– Donation received by the Club €1,000
– Tax relief available to the donor € 400
– Actual cost of donation to the donor € 600
