Revenue has updated the Tax and Duty Manual regarding the Charitable Donation Scheme for tax relief for donations to approved bodies. The updated guidance confirms that, with effect from 1 January 2025, the two-year waiting period for eligibility for the scheme no longer applies (paragraph 7).
Also, where a charity has merged or restructured into another entity, the condition that the predecessor entity must have been approved for two years before the "successor body" is eligible for the no longer applies.
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