Your Questions Answered

Can MS Ireland getting tax rebates on my donations affect the tax I pay?

Not at all. It won’t cost you a penny in tax or affect your tax status in any way.

How much is the tax rebate worth?

44.93%, i.e. approx. 45% of your donations of €250+. e.g. If you donate €250, MS Ireland can claim €112.33, making your donations worth €362.33 to MS Ireland. If you donate €1,000 MS Ireland can claim €449.30 making your donations worth €1,449.30 to MS Ireland.

But I pay 20%/41% tax – how can MS Ireland get 45%?

The rate of tax relief for charities is no longer related to the actual rate of tax the donor pays. It is a blended rate of 45% for all donors.

I thought the charity tax rebate rate was 31%? 

Yes, the notional rate is 31% of before-tax income but, because the donations you make come out of your after-tax income, Revenue “grosses-up” to take account of you paying a notional income tax rate of 31%. The gross donation is 100%/(100%-31%) = 144.93% of the net donation, so the tax relief works out as 44.93% of the net donation.

How does MS Ireland obtain the tax rebate? 

After the end of any year in which your donations total €250+, we will send you The Good Form (CHY 3) to complete unless you already completed one for that period. MS Ireland will then claim the rebate and, when Revenue is satisfied you paid at least that amount in tax, they will pay MS Ireland. Please send the completed form to MS Ireland, 80 Northumberland Road, Dubin 4

How much tax do I have to pay for MS Ireland to benefit? 

The amount of tax you pay should at least equal the tax rebates that MS Ireland claims in respect of your donations. E.g. if you donated €1,000 to MS Ireland, your tax paid for that year should be at least €449. If not, Revenue will not give a full rebate to MS Ireland.

What if I support more than one charity? 

There’s no limit to the number of eligible charities that can claim tax relief when you give each of them €250+. However, what charities are paid by Revenue cannot exceed the tax you actually paid – if the tax you paid is less than the total being claimed by charities, Revenue will pay them on a first-come-first-served basis.

What if I am an employee or member of MS Ireland?

The total donations to approved bodies with which you are formally associated which may qualify for tax relief is limited to 10% of your total income for that year – any excess of donations above that to bodies with which you are associated will not qualify for tax relief.

What payments qualify as donations for tax purposes?

Any donations which you paid yourself (not on behalf of or refunded by another party) from which you and people connected with you obtained no tangible benefit (e.g. If you bought raffle tickets, raised sponsorship yourself or sponsored someone to go on an overseas trek, they would not qualify).

I’m not a taxpayer but my spouse is – can my donations still be tax-effective?

Yes, if you are jointly assessed as a couple.

What if I’m not employed or have a pension?

If you have a pension, investments or any other means on which you pay either income tax or capital gains tax, that’s eligible for tax relief.

I’m self-employed/self-assessed – don’t I get the tax relief myself?

Since 1 Jan 2013, self-assessed and PAYE taxpayers are treated the same – all tax relief goes to the charity, not the taxpayer.  So, while you don’t get the relief yourself, your donations to MS Ireland can be worth 45% more at no extra cost to you.

I live outside Republic of Ireland – can MS Ireland get the tax rebate?

For MS Ireland to obtain the tax rebate from the Revenue Commissioners, you must reside in Republic of Ireland in the year in question and pay income tax and/or capital gains tax.

I don’t like revealing my tax details

You don’t need to. You don’t need to tell us how much tax you pay – under the new system, we don’t even need to know whether you are PAYE or self-assessed or what tax rate you pay. All we need is your signature and PPS number, which you can find on most tax/social welfare documents addressed to you  – we will retain this number securely and only for the purposes of obtaining tax rebates on your donations.

Does signing an Enduring Certificate commit me to pay anything to MS Ireland?

No, the enduring certificate is not a commitment on your part to pay anything - it simply enables MS Ireland to claim tax relief if you donate €250+ in any of the five years covered by the form.

What if I haven’t paid tax for the year in question yet but will do?

You can still complete a CHY 3 form anyhow – when you do pay enough tax, Revenue’s system will trigger the addition of the tax relief on your donations to its next scheduled payment to MS Ireland

What if I do not want to complete an Enduring Certificate?

If you prefer to provide a certificate on an annual basis, we can send you an Annual Certificate (CHY 4 form). However, it is more effective if you complete an Enduring Certificate (CHY 3 form) because it could make your donations over a five-year period tax-effective without the need for any further paperwork,

Can I renew an Enduring Certificate after 5 years?

Yes, and you will be able to do so without further paperwork.  It would be helpful if you supplied your phone number and/or email on the CHY 3 form so we can contact you about renewal in due course.

Can I cancel an Enduring Certificate?

If you decide later that you do not want MS Ireland to obtain the tax relief, you can cancel an enduring certificate at any stage by contacting MS Ireland.

What about donations I made before 2013?

The scheme was different then. If you were a PAYE-taxpayer and gave €250+ to MS Ireland in any of the years 2010-2012, please complete the old annual form (CHY 2) for each year if you have not already done so.

If you were self-assessed in any of the years 2010-2012, you can, if you have not already done so, claim tax relief on donations of €250+ per charity at your marginal rate of tax. Claims should be made in your self-assessment tax return by 31 December of the 4th year after you paid the relevant donations – e.g. 31 Dec 2014 is the latest date to claim tax relief on donations made in 2010.


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