The Charitable Donation Scheme and Christmas giving

How an Irish charity can use the Charitable Donation Scheme at Christmas: the €250 minimum, 31% gross up, PPSN, ROS and the claim steps.

In short The Charitable Donation Scheme lets an approved Irish charity claim back tax on gifts from taxpayers who give €250 or more in a single year, with a 31% gross up, up to €1 million. The donor claims nothing. You claim through ROS, using a certificate and the donor's PPSN, within 4 years.

What is the Charitable Donation Scheme?

The Charitable Donation Scheme (CDS) is Revenue's tax relief for donations. The charity, not the donor, claims the relief, and only if the donor agrees. A donor who gives that permission cannot claim the same tax back personally.

That is very different from Belgium or France, where the donor receives a tax certificate. In Ireland, Christmas donors get no tax paperwork to file. You get a repayment, and that repayment can fund more of your work.

The rules in numbers

  • Minimum: gifts of at least €250 in total from one donor in a single year.
  • Maximum: €1 million in a single year.
  • Rate: a gross up at the specified rate, currently 31%.
  • Claim window: 4 years.
  • Each approved body is counted separately.

Revenue's own example: a €1,000 gift is grossed up to €1,449.27, so your charity can claim €449.27. By the same arithmetic, a €250 gift is worth about €112 to you. The repayment can never exceed the tax the donor paid that year.

Who can claim?

Only an approved body can claim. That means a charity approved by Revenue, as well as certain educational bodies, QQI certified course providers, some arts bodies and human rights bodies under section 209 of the Taxes Consolidation Act 1997.

Revenue publishes the list of approved bodies. Check that your charity is on it before you mention tax relief in any Christmas message. If you are not approved, do not promise it, and ask Revenue about your status.

What counts as a qualifying gift?

The gift must be money or designated securities. It cannot be repaid to the donor, and neither the donor nor anyone connected to them may receive a benefit in return.

  • Standing orders and direct debits can qualify.
  • A donor connected to the charity can relieve only up to 10% of their total income for the year.
  • A company giving €250 or more can deduct the gift as a trading expense, with no gross up.

Revenue's company example: at 12.5% corporation tax, a €1,000 gift saves €125. Companies are therefore a different conversation from individuals.

How the claim works step by step

  1. The donor gives, and you tell them about CDS in a separate message.
  2. The donor signs a certificate: an Annual Certificate (valid 1 year) or an Enduring Certificate (valid 5 years).
  3. You record their name, PPSN, the amount and whether they are connected to you.
  4. You log into ROS, the Revenue Online Service, and submit the claim.
  5. You make the claim within 4 years.

No PPSN means no claim. Store the PPSN carefully and share it only with people who need it for the claim.

Does the CDS year follow the calendar year?

This is the one point we cannot confirm. Revenue says gifts count "in a single year", but its page does not say in so many words that the year is the calendar year, or whether the payment date or gift date decides.

It matters in December, when a gift on 30 December or 2 January might land in different years. Until you have an answer, ask Revenue directly before you tell donors a year end deadline, and keep a record of the date each gift was made.

How to use CDS in your Christmas appeal

Start with your best supporters. A donor who gives €50 each month across the year reaches €600, well above the €250 threshold. Spot these donors in your records, then ask them for the certificate.

  • Tell people CDS exists and that it costs them nothing extra.
  • Send the request as a separate message, not inside your appeal email.
  • Say that you will keep their PPSN safe and use it only for the claim.
  • Do not set your Christmas target on money you have not yet claimed.

Plan the timing too. Give yourself 6 weeks before Christmas to talk to bigger donors, and a quiet week in January to gather certificates. Our Christmas fundraiser planning guide has a weekly timeline.

Emailing donors about CDS

Irish marketing email rules still apply. Under the ePrivacy Regulations, ask for clear opt-in consent before sending marketing messages, and do not assume the UK charity soft opt-in applies here. We could not confirm whether the Data Protection Commission treats charity asks as direct marketing, so ask the DPC if unsure.

When in doubt, write to donors who opted in, and offer everyone else a way to join. Read more in Christmas fundraising ideas for Irish charities.

How to do it with WeGlow.world

WeGlow.world gives your Christmas appeal a donation page in three steps: amount, personal details and summary. Donors can give once or monthly, on a phone or a computer. The form asks for a first name and an email address, and you can add a thank you text that is sent after each gift.

We have not verified a PPSN field on the donation form, so plan to collect the CDS certificate and PPSN through your own secure process. Do not ask donors to type a PPSN into a message box. Supporters can also start their own fundraiser page and share it.

The Glow Room is a 3D living room with a Christmas tree where every gift becomes a decoration. It is a concept until the official launch. See the Glow Room. For a full online plan, read online Christmas fundraising, or start free at WeGlow.world.

FAQ

Do donors claim the tax relief themselves?

No. Under CDS the approved charity claims the repayment through ROS, and only if the donor gives permission. A donor who gives permission cannot also claim the same tax back.

What is the smallest gift that qualifies?

A single gift or several gifts must total at least €250 in a single year to the same approved body. Smaller gifts on their own do not qualify, though monthly gifts can add up to the threshold.

How long do we have to claim?

Revenue sets a 4 year time limit for making a claim. Do not wait, though. Certificates and PPSNs are easier to collect while the donor remembers the gift.

Is the CDS year the calendar year?

We could not confirm it. Revenue says "a single year" but does not spell it out here. Ask Revenue before you promise donors a year end cut off, and record each gift date.

Can a company use CDS?

A company giving €250 or more in a year can deduct it as a trading expense. There is no gross up. Revenue's example shows €125 saved on a €1,000 gift at 12.5% corporation tax.

Sources

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